Waiting and following: Within-industry herding behavior in annual report disclosure
Using the unique scheduled disclosure system for annual reports in China’s stock market, we examine within-industry herding behavior in annual report timing. The results reveal the waiting and following behavior strategies used in the annual reporting process within industry. Firms that originally s...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2021-09-01
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| Series: | China Journal of Accounting Research |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309121000344 |