To protect or to hide: An investigation on corporate redacted disclosure motives under new FAST act regulation
China adopted amendments allowing companies to redact filings without prior approval in 2016. Leveraging this change as a quasi-nature experiment, we explore whether managers utilize redacted information to withhold bad information in the more lenient regulatory environment. Our investigation uncove...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2024
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/sis_research/8812 https://ink.library.smu.edu.sg/context/sis_research/article/9815/viewcontent/Protect0rHide_av.pdf |
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| Institution: | Singapore Management University |
| Language: | English |