Guiding the guiders: foundations of a market-driven theory of disclosure

; Gietzmann, Miles; and Schroeder, M.H.G. (2020) Guiding the guiders: foundations of a market-driven theory of disclosure Banach Center Publications, 122. pp. 107-132. ISSN 0137-6934

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A foundational approach is developed for a mathematical theory of managerial disclosure in relation to asset pricing; this involves both the earnings guidance disclosed by firm management and market 'trackers' pricing the firm's exposure to quotable risks.

Item Type	Article
Copyright holders	© 2020 Instytut Matematyczny PAN
Keywords	risk-neutral valuation, asset-price dynamics, earnings guidance, optimal censoring, materiality, state observer system
Departments	Mathematics
DOI	10.4064/bc122-7
Date Deposited	28 Jan 2020 10:36
Acceptance Date	2019-01-21
URI	https://researchonline.lse.ac.uk/id/eprint/103192

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http://www.lse.ac.uk/Mathematics/people/Adam-Ostaszewski (Author)
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