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Outside Investor Access to Top Management: Market Monitoring versus Stock Price Manipulation
2020
In recent decades, an increase in the importance of intangible assets, especially in the technology sector, has reduced how much information stock market participants can take away from accounting numbers. This means market participants increasingly rely on managers of public firms to obtain information about the firms' future performance. Managers often provide additional voluntary disclosure to market participants in the form of special reports or investor conference calls and presentations.
doi:10.34989/swp-2020-43
fatcat:tt7hh7ckzbhwbesgrqjojsroga