Terrorist attacks, managerial sentiment, and corporate disclosures
This study investigates the effect of managerial sentiment on corporate disclosure decisions. Using terrorist attacks in the United States as adverse shocks to managerial sentiment, we find that firms located in the metropolitan areas attacked issue more negatively biased earnings forecasts. The eff...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2021
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1837 https://ink.library.smu.edu.sg/context/soa_research/article/2864/viewcontent/CWZ_2020_SMU.pdf |
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| Institution: | Singapore Management University |
| Language: | English |