Institutional Blockholders and Voluntary Disclosure
| Autor: | Arthur Kraft, Xiaochi Ge, Pawel Bilinski |
|---|---|
| Rok vydání: | 2021 |
| Předmět: |
Economics and Econometrics
ComputingMilieux_THECOMPUTINGPROFESSION business.industry Economics Econometrics and Finance (miscellaneous) Institutional investor ComputingMilieux_LEGALASPECTSOFCOMPUTING Accounting Affect (psychology) Voluntary disclosure ComputingMilieux_COMPUTERSANDSOCIETY Business Management and Accounting (miscellaneous) Business Business and International Management Finance |
| Zdroj: | European Accounting Review. 30:1013-1042 |
| ISSN: | 1468-4497 0963-8180 |
| DOI: | 10.1080/09638180.2021.1979418 |
| Popis: | We study how institutional blockholdings affect firm voluntary disclosure. We document that concentrated institutional ownership reduces firms’ voluntary disclosure measured by the propensity to is... |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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