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| Tekijä: | Bushee, B. J. Matsumoto, D. A. Miller, G. S. |
| Otsikko: | Open versus closed conference calls: the determinants and effects of broadening access to disclosure |
| Lehti: | Journal of Accounting & Economics
2003 : JAN, VOL. 34:1-3, p. 149-180 |
| Asiasana: | Disclosure Price level Institutional investors Conferences |
| Kieli: | eng |
| Tiivistelmä: | The authors examine the eterminants and effects of the decision to provide unlimited realtime access to conference calls. Their evidence suggests that the decision to provide open calls is associated with the composition of firm's investor base and, to some degree, the complexity of its financial information. They also find that open calls are associated with a greater increase in small trades and higher price volatility during the call period. |
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