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Title
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Firm disclosure under uncertainty
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Author
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Abstract
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| Accounting scandals. A global financial crisis. The Brexit. Since the turn of the century, the capital markets have experienced several exceptional episodes. Today, the markets are yet again in turmoil as the world experiences one of the largest pandemics in human history. Uncertainty worries investors. Their lack of experience with these events increases their need for information. Therefore, managers’ effective communication with investors during these episodes is crucial to limit the negative impact. This dissertation uses archival methods and experiments to study managers’ disclosure behavior under uncertainty and how investors respond to this communication. The findings of three studies contribute to accounting theory on firm disclosure and offer practical guidelines to managers for their communication with investors. |
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Language
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English
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Publication
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Antwerp
:
University of Antwerp, Faculty of Business and Economics
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2020
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Volume/pages
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137 p.
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Note
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:
Hardies, Kris [Supervisor]
:
Heirman, Wannes [Supervisor]
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Full text (open access)
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