Electronic voting and strategic disclosure before shareholder meetings
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Lee, Eugenia Yujin | - |
dc.contributor.author | Ha, Wonsuk | - |
dc.date.accessioned | 2023-03-08T05:10:54Z | - |
dc.date.available | 2023-03-08T05:10:54Z | - |
dc.date.issued | 2022-10 | - |
dc.identifier.issn | 0165-1765 | - |
dc.identifier.issn | 1873-7374 | - |
dc.identifier.uri | https://scholarworks.bwise.kr/cau/handle/2019.sw.cau/61200 | - |
dc.description.abstract | Electronic voting allows shareholders to participate in shareholder meetings without being physically present. This study examines the effect of electronic voting on firms’ disclosure behavior before the meetings. Empirical analyses reveal that firms that adopt electronic voting are more likely than non-adopting firms to provide good-news earnings forecasts before shareholder meetings. Firms with poorer past performance are more likely to increase disclosure. The positive returns associated with disclosure in the pre-meeting period reverse after the meeting. Overall, the results suggest that electronic voting induces strategic disclosure by managers, significantly altering the corporate information environment. © 2022 Elsevier B.V. | - |
dc.language | 영어 | - |
dc.language.iso | ENG | - |
dc.publisher | Elsevier B.V. | - |
dc.title | Electronic voting and strategic disclosure before shareholder meetings | - |
dc.type | Article | - |
dc.identifier.doi | 10.1016/j.econlet.2022.110839 | - |
dc.identifier.bibliographicCitation | Economics Letters, v.219 | - |
dc.description.isOpenAccess | N | - |
dc.identifier.wosid | 000862274500012 | - |
dc.identifier.scopusid | 2-s2.0-85138088575 | - |
dc.citation.title | Economics Letters | - |
dc.citation.volume | 219 | - |
dc.type.docType | Article | - |
dc.publisher.location | 스위스 | - |
dc.subject.keywordAuthor | Corporate governance | - |
dc.subject.keywordAuthor | Electronic voting | - |
dc.subject.keywordAuthor | Information technology | - |
dc.subject.keywordAuthor | Shareholder meeting | - |
dc.subject.keywordAuthor | Voluntary disclosure | - |
dc.relation.journalResearchArea | Business & Economics | - |
dc.relation.journalWebOfScienceCategory | Economics | - |
dc.description.journalRegisteredClass | ssci | - |
dc.description.journalRegisteredClass | scopus | - |
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