Construct · 1 fields · 1 citations

bad news withholding: a standalone construct

One name. One construct. A landmark on the map.

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Financial reporting

managers' tendency to delay releasing bad news relative to good news, visible in larger price reactions to bad disclosures.

In financial reporting, bad news withholding refers to managers' tendency to delay releasing bad news relative to good news, visible in larger price reactions to bad disclosures. This meaning comes from Kothari (2009) in Journal of Accounting Research.[1]

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Nearby constructs

good2 fields · 5 citationsjingle · one word, two constructs

References

Kothari, S. P., Shu, S., & Wysocki, P. D. (2009). Do Managers Withhold Bad News? Journal of Accounting Research, 47(1), 241-276. https://doi.org/10.1111/j.1475-679x.2008.00318.x

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