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Showing 1 to 1 of 1 for “"Disclosure complexity"”.
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The Effect of 2004 8-K Expansion on Information Asymmetry Among Investors
<p>Disclosure complexity may increase the information asymmetry between sophisticated and retail investors, due to unsophisticated investors’ more limited capacity to process complex disclosures. I explore whether a 2004 Securities and Exchange Commission (SEC) rule that changed the timing of …