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• W2607412311 abstract "This paper examines whether investor learning about profitability (i.e., the mean of earnings distribution) leads to persistence in disclosure decisions. A repeated single-period model shows that persistent investor beliefs about profitability lead to persistent disclosure decisions. Using earnings forecast data, I structurally estimate the model and perform several counterfactual analyses. I find that, when investors are assumed to know profitability, the persistence of management forecast decisions significantly declines by 17%–27%. About 24% of firms would have disclosed differently, resulting in 3.9% net change in the amount of information (i.e., posterior variance) provided to the capital market. Collectively, the results indicate the importance of learning profitability in understanding disclosure decisions and the capital market consequences of disclosures. This paper was accepted by Shiva Rajgopal, accounting." @default.
• W2607412311 created "2017-04-28" @default.
• W2607412311 creator A5047613972 @default.
• W2607412311 date "2021-06-01" @default.
• W2607412311 modified "2023-10-14" @default.
• W2607412311 title "Disclosure Dynamics and Investor Learning" @default.
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• W2607412311 doi "https://doi.org/10.1287/mnsc.2020.3638" @default.
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