Graduation Semester and Year
Spring 2025
Language
English
Document Type
Dissertation
Degree Name
Doctor of Philosophy in Accounting
Department
Accounting
First Advisor
Yuan Ji
Second Advisor
Nandu Nagarajan
Third Advisor
Bin Srinidhi
Fourth Advisor
Mahmut Yasar
Abstract
This paper examines the relation between the dispersion of customer opinions and the frequency of management’s voluntary disclosures. Analyzing customer review ratings from companies’ mobile applications, I find that a higher standard deviation in customer ratings correlates with lower likelihood of and less frequent management EPS forecasts. This negative association is more pronounced when mobile apps play a more central role in a firm’s business and during the early years following their app launches. The results remain robust across a series of endogeneity tests.
Keywords
Management voluntary disclosure
Disciplines
Accounting
License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Recommended Citation
Zhou, Xin, "It’s Hard to Say: From Customer Opinion Dispersion to Management Voluntary Disclosure Frequency" (2025). Accounting Dissertations - Archive. 52.
https://mavmatrix.uta.edu/accounting_dissertations/52