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Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation |
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| Authors: | McMullin Jeff L Miller Brian P Twedt Brady J |
| Institution: | 1.Indiana University, Bloomington, IN, USA ;2.University of Oregon, Eugene, OR, USA ; |
| Abstract: | Review of Accounting Studies - Regulators claim that increased mandated disclosure frequency should lead to more efficient price formation. However, analytical models suggest that mandating... |
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