Institutional Investor Attention and Firm Disclosure
We study how short-term changes in institutional owner attention affect managers’ disclosure choices. Holding institutional ownership constant and controlling for industry-quarter effects, we find that managers respond to attention by increasing the number of forecasts and 8-K filings. Rather than a...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
American Accounting Association
2021
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| Online Access: | https://hdl.handle.net/1721.1/129709 |