Este estudio investiga hasta qué punto los planes fiscales proporcionan información
novedosa a los inversores e inducen consenso sobre las previsiones fiscales de los …

This paper argues that disclosure theory can provide novel and counterintuitive insights to
scholarly debates on the relation between transparency, accountability, and accounting …

While fiscal plans are expected to provide timely information about planned fiscal budgets,
little is known about their value to investors. This paper examines how governments' fiscal …