Nondisclosure and analyst behavior: evidence from redaction of proprietary information from public filings
This study explores how the redaction of proprietary information from public filings is related to analyst following and properties of analysts’ earnings forecasts. The paper uses hand-collected data on firms’ confidential treatment orders from the SEC EDGAR database to identify firms that withhold...
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| Language: | en_US |
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2019
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| Online Access: | https://hdl.handle.net/2144/37990 |