To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.

Ron Kasznik · Baruch Itamar Lev

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Corporate Finance and Governance

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Abstract Examines management's discretionary disclosures prior to earnings surprise. Means of informing the investors; Investors' reactions to warnings.

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