Disclosure Substitution
Published Online:29 Sep 2022https://doi.org/10.1287/mnsc.2022.4549
Supplemental Material
The replication files for this article are available HERE.
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Pages 4363-4971, iii-iv
Article Information
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- Received:January 04, 2021
- Accepted:February 10, 2022
- Published Online:September 29, 2022
Copyright © 2022, INFORMS
Cite as
Mirko Heinle, Delphine Samuels, Daniel Taylor (2022) Disclosure Substitution. Management Science 69(8):4774-4789.
https://doi.org/10.1287/mnsc.2022.4549
Keywords
The authors thank Jeremy Bertomeu, Ed deHaan, Paul Fischer, Stephen Glaeser, John Kepler, Ivan Marinovic, Haresh Sapra, Joe Weber, Suraj Srinivasan, an anonymous associate editor, and two anonymous reviewers as well as seminar participants at the University of Washington and the 2017 Wharton Spring Accounting Conference for helpful comments. They thank Ian Gow and Stella Park for programming assistance and thank their respective schools for financial support.
