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- W2122967110 abstract "Extant research on voluntary disclosure about future prospects has focused on two forward-looking disclosure mechanisms: management forecasts and conference calls. This study examines the accelerated filing of material contracts as another type of future-related disclosure that involves no forecasting. I find that firms are more likely to accelerate material contract filings when forward-looking disclosures could lack credibility or arouse litigation concerns. However, for proprietary cost considerations, firms delay contract filings when facing high (low) product market competition from incumbents (potential entrants). I also find that accelerated contract filing is incrementally associated with lower information asymmetry. Overall, while presenting a cost-benefit trade-off that is distinctly different from forward-looking disclosures, accelerated contract filing has been an important alternative channel though which firms communicate future prospects to investors." @default.
- W2122967110 created "2016-06-24" @default.
- W2122967110 creator A5028012849 @default.
- W2122967110 date "2011-01-01" @default.
- W2122967110 modified "2023-09-22" @default.
- W2122967110 title "Revealing Future Prospects Without Forecasts: The Case of Accelerating Material Contract Filings" @default.
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- W2122967110 doi "https://doi.org/10.2139/ssrn.1086486" @default.
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