'Big Data' has appeared more and more throughout boardrooms and executive suites, in order to determine how organisations extract value from information. Its potential impact on a firms' earnings forecasts is of great discussion, but no direct link to forecast frequency has been made yet. 

Associate Professor Goh Beng Wee from Singapore Management University examines the interplay between firms' engagement in data analytics and their voluntary disclosure behaviour. 

Read the original article: doi.org/10.2308/HORIZONS-2020-145