Construct · 1 fields · 1 citations

preemptive bad news disclosure: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

firms' early voluntary release of bad earnings news to reduce litigation exposure and reputational costs of a large negative surprise.

In financial reporting, preemptive bad news disclosure refers to firms' early voluntary release of bad earnings news to reduce litigation exposure and reputational costs of a large negative surprise. This meaning comes from Skinner (1994) in Journal of Accounting Research.[1]

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Nearby constructs

disclosure6 fields · 14 citationsjingle · one name, six constructs exposure6 fields · 13 citationsjingle · one name, six constructs release1 fields · 1 citationsanchor · a standalone construct

References

Skinner, D. J. (1994). Why Firms Voluntarily Disclose Bad News. Journal of Accounting Research, 32(1), 38. https://doi.org/10.2307/2491386

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