• City Location and Sell-Side Analyst Research 

    Gunn, Joshua (University of Missouri--Columbia, 2014)
    [ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] I find that analysts' earnings forecasts are more accurate and the stock market reaction to analyst reports is stronger when the analyst is located in ...
  • The consequences of bank reporting failure for liquidity creation : evidence from accounting restatements 

    Wang, Wei (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, ...
  • Credit availability and voluntary disclosures : evidence from interstate branching deregulation 

    Golshan, Nargess M. (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 

    Xie, Xinyi (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 ...
  • Do stock prices influence corporate tax behavior? 

    Kunz, Philip (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 ...
  • Effects of new clients on the audit quality of an audit partner's existing portfolio 

    Wertheim, Christopher (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 ...
  • Financial leverage and predictability of earnings 

    Tang, Wenye (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 

    Zhao, Lei (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 ...