The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance

• Kristian D. Allee

  Corresponding Author

  Kristian D. Allee

  [email protected]

  https://orcid.org/0000-0002-8050-8095

  Walton College of Business, University of Arkansas, Fayetteville, Arkansas 72701;

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  ,
• Theodore E. Christensen

  Theodore E. Christensen

  [email protected]

  https://orcid.org/0000-0002-7539-5137

  Terry College of Business, University of Georgia, Athens, Georgia 30605;

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  ,
• Bryan S. Graden

  Corresponding Author

  Bryan S. Graden

  [email protected]

  School of Business, Southern Utah University, Cedar City, Utah 84720;

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  ,
• Kenneth J. Merkley

  Kenneth J. Merkley

  [email protected]

  https://orcid.org/0000-0002-3676-5609

  Kelley School of Business, Indiana University, Bloomington, Indiana 47405

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