Information externalities and voluntary disclosure: Evidence from a major customer’s earnings announcement
We examine the relation between information externalities along the supply chain and voluntary disclosure. Information transfers from a major customer's earnings announcement (EA) can substitute for its supplier's disclosure. Conversely, if the customer's EA increases uncertainties re...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2020
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1881 https://ink.library.smu.edu.sg/context/soa_research/article/2907/viewcontent/InformationExternalities_VoluntaryDisclosure_sv.pdf |
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| Institution: | Singapore Management University |
| Language: | English |