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Transparency in earnings calls does not guarantee equal access to information

Phys.org · WORLD · Science · 11/12/2026, 1:20:12 PM

The specialized language used by analysts and management in listed companies' Q&A sessions can be challenging for individual investors to follow. However, Kaisa Penttinen's doctoral dissertation in accounting at the University of Vaasa, Finland, shows these sessions still deliver useful information beyond what is disclosed in written reports alone.

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