Is Universal Disclosure Equivalent to No Disclosure? Data Asset Disclosure, Investors' Limited Attention and Capital Market Pricing Efficiency
Fields of Study & Subjects
Financial Markets and Investment Strategies
Auditing
Earnings Management
Governance
Corporate Finance and Governance
Publication details
- Journal / source
- SSRN Electronic Journal
- Publication date
- 1 January 2026
- Language
- EN
- Document type
- Preprint