Disclosure quantity and the efficiency of price discovery: Evidence from the Toronto Stock Exchange

Purpose The purpose of this paper is to investigate the effect of the information disclosure quantity on the pricing efficiency of stocks. Design/methodology/approach Using a sample of large and actively traded Canadian companies listed on the Toronto Stock Exchange, the authors utilize annual repor...

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Veröffentlicht in:	Review of accounting & finance 2016-01, Vol.15 (2), p.122-143
Hauptverfasser:	Chung, Dennis, Hrazdil, Karel, Suwanyangyuan, Nattavut
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Annual reports Asymmetry Capital markets Disclosure Earnings per share Efficiency Efficient markets Financial accounting standards Financial reporting Institutional investments International Financial Reporting Standards Investments Investors New stock market listings Prices Quality Stock exchanges Stock prices Studies
Online-Zugang:	Volltext
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