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Managerial Disclosure Complexity Insights by esmail.tavakolnia is a document available to read on EtoBox.
What is Managerial Disclosure Complexity Insights about?
The document discusses the theory of financial reporting complexity as presented by Aghamolla and Smith (2023), highlighting key assumptions and implications such as the U-shaped relationship between complexity and returns, and the negative association between complexity and investor sophistication. It emphasizes the need for further understanding of complexity as a combination of reporting and economic transactions, rather than just a reporting issue. The author critiques the model
- Author
- esmail.tavakolnia
- Language
- EN