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Does securities regulation improve transparency? : an examination of the effects of EU's transparency directive on stock price informativeness, crash risk, and financial reporting quality
(University of Missouri--Columbia, 2012)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This paper examines the impact of a transparency regulation on stock price informativeness, stock crash risk, and financial reporting quality. Specifically, ...
Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?
(University of Missouri--Columbia, 2013)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] Prior research suggests that managers exhibit strong incentives to hide losses and use unverifiable discretion opportunistically. In this study, I focus ...