Manager letters: voluntary disclosure in response to the COVID-19 pandemic

• 主要作者: Liu, Lu
• 其他作者: Zhang Huai
• 格式: Thesis-Doctor of Philosophy
• 語言: English
• 出版: Nanyang Technological University 2023
• 主題: Business::Accounting
• 在線閱讀: https://hdl.handle.net/10356/166250
• 機構: Nanyang Technological University

I study a novel and popular type of voluntary disclosure: manager letters. Since early 2020, about 50% of S&P 500 firms have issued letters in response to the COVID-19 pandemic. I hand-collect a sample of the letters, and study their contents, linguistic features, determinants, and informativene...