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Published in 2020 at "Contemporary Accounting Research"
DOI: 10.1111/1911-3846.12600
Abstract: This study analyzes the impact of informed trading on voluntary corporate disclosure in the presence of two factors: the cost of disclosure and the value of a manager's informedness. In the absence of both factors,…
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Keywords:
information;
informed trading;
disclosure;
divulgation ... See more keywords