{"id":13281,"date":"2026-03-14T09:26:39","date_gmt":"2026-03-14T01:26:39","guid":{"rendered":"\/acc\/?post_type=tkuisotope&#038;p=13281"},"modified":"2026-03-14T09:26:55","modified_gmt":"2026-03-14T01:26:55","slug":"%e4%b8%ad%e5%b1%b1%e5%a4%a7%e5%ad%b8%e8%b2%a1%e5%8b%99%e7%ae%a1%e7%90%86%e5%ad%b8%e7%b3%bb%e7%be%85%e5%8b%9d%e8%ad%b0%e5%8a%a9%e7%90%86%e6%95%99%e6%8e%88%e3%80%8cstrategic-disclosure-under-information","status":"publish","type":"tkuisotope","link":"\/acc\/?tkuisotope=%e4%b8%ad%e5%b1%b1%e5%a4%a7%e5%ad%b8%e8%b2%a1%e5%8b%99%e7%ae%a1%e7%90%86%e5%ad%b8%e7%b3%bb%e7%be%85%e5%8b%9d%e8%ad%b0%e5%8a%a9%e7%90%86%e6%95%99%e6%8e%88%e3%80%8cstrategic-disclosure-under-information","title":{"rendered":"\u4e2d\u5c71\u5927\u5b78\u8ca1\u52d9\u7ba1\u7406\u5b78\u7cfb\u7f85\u52dd\u8b70\u52a9\u7406\u6559\u6388\u300cStrategic Disclosure under Information Pressure: How Option Trading Volume Shapes the Use of Readability and Non-GAAP Earnings\u300d\u00a0"},"content":{"rendered":"\n<p><\/p>\n\n\n<h3>115.03.13.\u4e2d\u5c71\u5927\u5b78\u8ca1\u52d9\u7ba1\u7406\u5b78\u7cfb\u7f85\u52dd\u8b70\u52a9\u7406\u6559\u6388\u300cStrategic Disclosure under Information Pressure: How Option Trading Volume Shapes the Use of Readability and Non-GAAP Earnings\u300d<\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13283\" src=\"\/acc\/wp-content\/uploads\/2026\/03\/LINE_ALBUM_1150313_260314_1-225x300.jpg\" alt=\"\" width=\"225\" height=\"300\" srcset=\"\/acc\/wp-content\/uploads\/2026\/03\/LINE_ALBUM_1150313_260314_1-225x300.jpg 225w, \/acc\/wp-content\/uploads\/2026\/03\/LINE_ALBUM_1150313_260314_1-768x1024.jpg 768w, \/acc\/wp-content\/uploads\/2026\/03\/LINE_ALBUM_1150313_260314_1.jpg 1108w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/>\u00a0 \u00a0 \u00a0 \u00a0 <img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13284\" 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1108w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/p>\n<p>\u00a0<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13282\" src=\"\/acc\/wp-content\/uploads\/2026\/03\/LINE_ALBUM_1150313_260314_4-300x224.jpg\" alt=\"\" width=\"300\" height=\"224\" srcset=\"\/acc\/wp-content\/uploads\/2026\/03\/LINE_ALBUM_1150313_260314_4-300x224.jpg 300w, \/acc\/wp-content\/uploads\/2026\/03\/LINE_ALBUM_1150313_260314_4-1024x765.jpg 1024w, \/acc\/wp-content\/uploads\/2026\/03\/LINE_ALBUM_1150313_260314_4-768x574.jpg 768w, \/acc\/wp-content\/uploads\/2026\/03\/LINE_ALBUM_1150313_260314_4.jpg 1108w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-13263\" src=\"\/acc\/wp-content\/uploads\/2026\/03\/\u6d77\u58311150313\u7f85\u52dd\u8b701-169x300.jpg\" alt=\"\" width=\"169\" height=\"300\" 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