OpenAlex | Guiding the guiders: Foundations of a market-driven theory of disclosure

Guiding the guiders: Foundations of a market-driven theory of disclosure

Work

Year: 2020

Type: article

Abstract: A foundational approach is developed for a mathematical theory of managerial disclosure in relation to asset pricing; this involves both the earnings guidance disclosed by firm management and market ‘... more

Source: Banach Center Publications

Authors Miles B. Gietzmann, A. J. Ostaszewski, Michael Schröder

Institutions Bocconi University, London School of Economics and Political Science

Cites: 25

Cited by: 1

Related to: 10

FWCI: 0.314

Citation percentile (by year/subfield): 56.13

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Sustainable Development Goal Decent work and economic growth

Open Access status: bronze