Does operational disclosure curb textual tone manipulation by corporate management?
ABSTRACTInformation disclosure regulations play a crucial role in shaping the information disclosure behaviour of company management, influencing the information environment of capital markets, and subsequently impacting the efficiency of resource allocation. Drawing on a quasi-experimental approach...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2024-04-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2024.2337262 |