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Information overload and disclosure smoothing |
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| Authors: | Chapman Kimball L. Reiter Nayana White Hal D. Williams Christopher D. |
| Affiliation: | 1.Washington University in St. Louis, St. Louis, MO, 63130, USA ;2.University of Toronto, Toronto, ON M5S, Canada ;3.Penn State University, State College, PA, 16801, USA ;4.University of Michigan, Ann Arbor, MI, 48109, USA ; |
| Abstract: | Review of Accounting Studies - This paper examines whether managers can reduce the detrimental effects of information overload by spreading out, or temporally smoothing, disclosures. We begin by... |
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