Matches in SemOpenAlex for { <https://semopenalex.org/work/W3122482279> ?p ?o ?g. }
- W3122482279 endingPage "102" @default.
- W3122482279 startingPage "73" @default.
- W3122482279 abstract "ABSTRACT We estimate a dynamic model of voluntary disclosure, using annual management forecasts of earnings, that features a manager with price motives and an uncertain, but persistent, information endowment. Our estimates imply that: (1) managers face disclosure frictions 35 percent of the time; (2) conditional on being informed, managers withhold information 17 percent of the time; and (3) conditional on being silent, managers possess information 24 percent of the time. Managers' strategic withholding motives increase investors' uncertainty about earnings by 3 percent. We find that managers' price motives reduce strategic withholding by one-third in response to investors' increased skepticism in the event of non-disclosure. JEL Classifications: D82; D83; G17." @default.
- W3122482279 created "2021-02-01" @default.
- W3122482279 creator A5009431175 @default.
- W3122482279 creator A5040639325 @default.
- W3122482279 creator A5084703367 @default.
- W3122482279 date "2019-10-17" @default.
- W3122482279 modified "2023-10-17" @default.
- W3122482279 title "How Often Do Managers Withhold Information?" @default.
- W3122482279 cites W1542183466 @default.
- W3122482279 cites W1990625802 @default.
- W3122482279 cites W1995106861 @default.
- W3122482279 cites W2026895148 @default.
- W3122482279 cites W2050175305 @default.
- W3122482279 cites W2063198177 @default.
- W3122482279 cites W2065061024 @default.
- W3122482279 cites W2065473157 @default.
- W3122482279 cites W2069772414 @default.
- W3122482279 cites W2092289926 @default.
- W3122482279 cites W2094863662 @default.
- W3122482279 cites W2102159155 @default.
- W3122482279 cites W2113814105 @default.
- W3122482279 cites W2113987915 @default.
- W3122482279 cites W2120610985 @default.
- W3122482279 cites W2136017809 @default.
- W3122482279 cites W2137934460 @default.
- W3122482279 cites W2323232920 @default.
- W3122482279 cites W2323989283 @default.
- W3122482279 cites W2324400225 @default.
- W3122482279 cites W2329275906 @default.
- W3122482279 cites W2330412835 @default.
- W3122482279 cites W2334465922 @default.
- W3122482279 cites W2336317428 @default.
- W3122482279 cites W2525630274 @default.
- W3122482279 cites W2576456444 @default.
- W3122482279 cites W2752272750 @default.
- W3122482279 cites W2780337557 @default.
- W3122482279 cites W2793234650 @default.
- W3122482279 cites W2884540730 @default.
- W3122482279 cites W2914193030 @default.
- W3122482279 cites W2985786211 @default.
- W3122482279 cites W3023181463 @default.
- W3122482279 cites W3121533971 @default.
- W3122482279 cites W3121692289 @default.
- W3122482279 cites W3122203244 @default.
- W3122482279 cites W3122294539 @default.
- W3122482279 cites W3122351246 @default.
- W3122482279 cites W3122619840 @default.
- W3122482279 cites W3122689908 @default.
- W3122482279 cites W3122693985 @default.
- W3122482279 cites W3122753465 @default.
- W3122482279 cites W3122755178 @default.
- W3122482279 cites W3122778752 @default.
- W3122482279 cites W3122996795 @default.
- W3122482279 cites W3123368870 @default.
- W3122482279 cites W3123390194 @default.
- W3122482279 cites W3123716985 @default.
- W3122482279 cites W3123942159 @default.
- W3122482279 cites W3123960106 @default.
- W3122482279 cites W3124083221 @default.
- W3122482279 cites W3124423437 @default.
- W3122482279 cites W3124871970 @default.
- W3122482279 cites W3124880432 @default.
- W3122482279 cites W3124949797 @default.
- W3122482279 cites W3124955864 @default.
- W3122482279 cites W3125021065 @default.
- W3122482279 cites W3125384022 @default.
- W3122482279 cites W3126131548 @default.
- W3122482279 cites W4230737382 @default.
- W3122482279 cites W4244416934 @default.
- W3122482279 cites W4245045968 @default.
- W3122482279 doi "https://doi.org/10.2308/accr-52619" @default.
- W3122482279 hasPublicationYear "2019" @default.
- W3122482279 type Work @default.
- W3122482279 sameAs 3122482279 @default.
- W3122482279 citedByCount "24" @default.
- W3122482279 countsByYear W31224822792017 @default.
- W3122482279 countsByYear W31224822792018 @default.
- W3122482279 countsByYear W31224822792019 @default.
- W3122482279 countsByYear W31224822792020 @default.
- W3122482279 countsByYear W31224822792021 @default.
- W3122482279 countsByYear W31224822792022 @default.
- W3122482279 crossrefType "journal-article" @default.
- W3122482279 hasAuthorship W3122482279A5009431175 @default.
- W3122482279 hasAuthorship W3122482279A5040639325 @default.
- W3122482279 hasAuthorship W3122482279A5084703367 @default.
- W3122482279 hasConcept C111472728 @default.
- W3122482279 hasConcept C121955636 @default.
- W3122482279 hasConcept C138885662 @default.
- W3122482279 hasConcept C144024400 @default.
- W3122482279 hasConcept C144133560 @default.
- W3122482279 hasConcept C145197507 @default.
- W3122482279 hasConcept C162118730 @default.
- W3122482279 hasConcept C162324750 @default.
- W3122482279 hasConcept C17744445 @default.
- W3122482279 hasConcept C18296254 @default.
- W3122482279 hasConcept C199539241 @default.
- W3122482279 hasConcept C2779055846 @default.
- W3122482279 hasConcept C2779304628 @default.