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Now showing items 21-31 of 31
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 ...
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 ...
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 ...
The consequences of bank reporting failure for liquidity creation : evidence from accounting restatements
(University of Missouri--Columbia, 2017)
This paper examines the effect of bank accounting restatements on bank liquidity creation. Banks play a central role in creating liquidity in the economy by financing relatively illiquid assets, such as business loans, ...
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 ...
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 ...
Refreshing the audit committee: rotation versus new blood
(University of Missouri--Columbia, 2016)
This study examines the relation between refreshing the audit committee and financial reporting quality. I distinguish between refreshing the audit committee through hiring new directors versus rotating an existing board ...
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, ...
Auditor style and common disclosure deficiencies : evidence from SEC comment letters
(University of Missouri--Columbia, 2017)
Prior literature documents that auditor style increases financial statement comparability, implicitly making financial statements more useful to outsiders. Auditor style results from policies and procedures that centralize ...
Do stock prices influence corporate tax behavior?
(University of Missouri--Columbia, 2022)
This study examines how the firm-specific information in stock prices influences corporate tax behavior. Research demonstrates that managers learn from and respond to information contained in stock prices. However, the ...
Does industry specialization and diversification affect audit office growth?
(University of Missouri--Columbia, 2018)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This study examines the determinants of audit office growth, and focuses on strategic client portfolio decisions made by offices. While auditors are ...