Conference Calls: an Empirical Analysis of Information Content and the Type of Disclosed News
This article analyzes whether the type of news and the earnings persistence influence the amount of in formation that is voluntarily disclosed by the companies. As a proxy for voluntary disclosure we use the information content of the conference calls of the companies li...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
FUCAPE Business School
2016-01-01
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Series: | BBR: Brazilian Business Review |
Subjects: | |
Online Access: | http://www.redalyc.org/articulo.oa?id=123048011006 |