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Outbreak risk, managerial distraction, and corporate information disclosure: Evidence from the COVID-19 pandemic

To fill the gaps between managerial distraction and disclosure quality of management earnings forecasts (MEFs), we examine the effects of managerial selective attention resulting from the COVID-19 pandemic. Using this pandemic in 2020 as an adverse shock potentially causing managerial distraction, r...

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Detalles Bibliográficos
Autores principales: Wang, Brian Yutao, Xu, Ruiyao, Zhang, Jing
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier B.V. 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8882367/
http://dx.doi.org/10.1016/j.pacfin.2022.101736