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Discretionary Disclosure and External Financing.

Richard M. Frankel; Maureen F. McNichols; G. Peter Wilson1

1 Massachusetts Institute of Technology 1

The Accounting Review 1995

Focuses on the relationship between firms' tendencies to access capital markets and to disclose earnings forecasts. Disclosure tendencies of companies with external financing; Relation between management forecasts and analysts' expectations.

DOI
10.2308/tar-9502082510
Volume
70 (1)
Pages
135-150
Language
en
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