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Keywords: Confirmation hypothesis
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (5): 389–428.
Published: 21 April 2026
... jointly adjust both under heightened EPU. We assess whether firms treat these channels as complements consistent with the confirmation hypothesis, or as substitutes reflecting a shift in disclosure priorities. Design/methodology/approach We analyse a panel of 61,356 firm-year observations for US...
Includes: Supplementary data
