Disclosure of management guidance in conference calls: Materiality, determinants and consequences
The SEC advises firms to release all material information in their earnings announcement press release before their corresponding conference call. Until May 2009, the NYSE went further by explicitly prohibiting the disclosure of new material information in a conference call. However, we document tha...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2009
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/797 https://ink.library.smu.edu.sg/context/soa_research/article/1796/viewcontent/Disclosure_Paper_Jimmy_Lee_2009.pdf |
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| Institution: | Singapore Management University |
| Language: | English |