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Do managers withhold information in high-uncertainty periods? Evidence from COVID-19 disclosures in 10-Q filings

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  • Jie Hao
  • Viet Tuan Pham
  • Hui Lin

Abstract

This study examines the influence of pre-disclosure market uncertainty on managers’ COVID-19 disclosure decisions. We find that high pre-disclosure market uncertainty reduces both the quantity and negative tone of COVID-19 disclosure in 10-Q filings. However, managers respond to this uncertainty by increasing COVID-19 disclosure in conference calls. Our findings show that litigation risk drives the strategic shift between formal and informal communication channels. These insights highlight the nuanced strategies that managers employ to navigate market uncertainty during crises.

Suggested Citation

  • Jie Hao & Viet Tuan Pham & Hui Lin, 2026. "Do managers withhold information in high-uncertainty periods? Evidence from COVID-19 disclosures in 10-Q filings," Accounting and Business Research, Taylor & Francis Journals, vol. 56(4), pages 625-658, June.
    • Handle: RePEc:taf:acctbr:v:56:y:2026:i:4:p:625-658
    DOI: 10.1080/00014788.2025.2492686
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