3 papers
q-fin.GN2024
Damages and Materiality: Effects on voluntary disclosure
Miles B. Gietzmann, Adam J. Ostaszewski
How should a court resolve a shareholder--management dispute following a materially significant price decline when it is suspected that management, at an earlier point in time, fai…
q-fin.TR2020
Guiding the guiders: Foundations of a market-driven theory of disclosure
M. Gietzmann, A. J. Ostaszewski, M. H. G. Schröder
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 man…
q-fin.MF2016
The Sound of Silence: equilibrium filtering and optimal censoring in financial markets
Miles B. Gietzmann, Adam J. Ostaszewski
Following the approach of standard filtering theory, we analyse investor-valuation of firms, when these are modelled as geometric-Brownian state processes that are privately and pa…