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Peers’ Disclosure of Investment Plans and Market Feedback to Managers

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Journal of Accounting, Auditing & Finance

Published online on

Abstract

Journal of Accounting, Auditing & Finance, Volume 41, Issue 2, Page 387-424, April 2026.
Capex guidance disclosed by a firm’s peers provides useful information about their peers’ investment plans. In this study, we find a positive association between peers’ capex guidance and managerial learning about investment opportunities from stock ...