The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934
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下载链接：
https://www.nber.org/papers/w29747
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资源简介：
We examine whether the Securities Exchange Act of 1934 increased the information content of corporate earnings disclosures. Prior research questions whether the Act improved disclosure quality but generally relies on long-window tests and yields mixed results. We focus on whether the Act increased
提供机构：
美国国家经济研究局
创建时间：
2022-02-01
