Mandatory Key Audit Matter Disclosure and Investor Information Acquisition
D Chen, N Liu, X Liu, X Martin… - Available at SSRN …, 2024 - papers.ssrn.com
Leveraging the unique data on corporate site-visit reports, we examine whether the
mandatory disclosure of key audit matter (KAM) affects investor information acquisition …
mandatory disclosure of key audit matter (KAM) affects investor information acquisition …
Supply Chain Information Disclosure: Costs and Benefits of Public and Private Corporate Communication
We examine the association between corporate supply chain information disclosure and
firms' information environment. We find that firms decrease their voluntary public disclosure …
firms' information environment. We find that firms decrease their voluntary public disclosure …
Optimal and robust disclosure of public information
T Ui - arXiv preprint arXiv:2203.16809, 2022 - arxiv.org
A policymaker discloses public information to interacting agents who also acquire costly
private information. More precise public information reduces the precision and cost of …
private information. More precise public information reduces the precision and cost of …