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Credit availability and voluntary disclosures : evidence from interstate branching deregulation
(University of Missouri--Columbia, 2020)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI--COLUMBIA AT REQUEST OF AUTHOR.] This study examines whether the increased availability of bank loans affects borrowers' voluntary disclosures. Exploiting the staggered ...
Effects of new clients on the audit quality of an audit partner's existing portfolio
(University of Missouri--Columbia, 2023)
Using AP forms filed with the PCAOB between 2017 and 2021, I find that audit partners on new engagements experience attention costs that adversely affect the audit quality of their existing engagements. The existing ...
Debt maturity structure and forward-looking disclosure
(University of Missouri--Columbia, 2023)
This paper examines how corporate debt maturity relates to forward-looking disclosures. I find that higher levels of short-maturity debt are associated with increases in forward-looking disclosures, consistent with firms ...
Financial leverage and predictability of earnings
(University of Missouri--Columbia, 2021)
This study investigates whether firms' financial leverage affects earnings predictability. I posit and find that earnings predictability is negatively associated with firms' leverage. Further analyses using an instrumental ...
Redacted disclosure and analysts' weighting of private and public information
(University of Missouri--Columbia, 2018)
This paper investigates whether and how redacting proprietary information in regulatory filings affects financial analysts' weighting of private and public information. I examine this issue in the context of initial public ...
Production network, aggregate idiosyncratic accounting earnings, and aggregate output
(University of Missouri--Columbia, 2022)
This study examines whether the input-output production network affects earnings predictability for aggregate output. Decomposing aggregate idiosyncratic earnings growth according to the production network characteristics, ...
Widely publicized events and the demand for director skills: evidence from data breaches
(University of Missouri--Columbia, 2022)
I examine whether widely publicized data breaches affect firms' preferences for IT skills among new board members. The widely publicized data breaches at Target and Equifax in the prior decade can be construed as events ...
An examination of the impact of voluntary disclosure on the post-earnings announcement drift
(University of Missouri--Columbia, 2008)
This study investigates the impact of voluntary disclosure in the form of management earnings guidance on post-earnings announcement drift (PEAD). Prior research contends that investors' delayed response to the information ...