The corporate information environment develops endogenously as a consequence of
information asymmetries and agency problems between investors, entrepreneurs, and …

Beyer et al.(2010) review the financial reporting literature related to voluntary and mandatory
firm disclosures, and sell-side analyst reports. The discussion summarizes their approach …

This study examines the difference between high and low concentrated markets in using
accrual and real earnings management and the role of corporate governance in mitigating …

I examine the effects of proprietary information on corporate transparency and voluntary
disclosure. To do so, I develop and validate two measures of firms' reliance on trade …

This paper examines whether common ownership–ie, instances where investors
simultaneously own significant stakes in competing firms–affects voluntary disclosure. We …

We investigate the effect of patent disclosures on corporate innovation. Using the American
Inventor's Protection Act (AIPA) as a shock that increased patent disclosures, we find an …

This study explains the challenges associated with the) procedure to control for selection
bias, assesses the quality of its application in accounting research, and offers guidance for …

This study exploits the staggered adoption of the inevitable disclosure doctrine (IDD) by US
state courts as an exogenous shock that generates variations in the proprietary costs of …

This is the first study to establish a link between product market power of firms and the
degree of earnings management. We hypothesize and document a significant and robust …

This study examines how firms' voluntary disclosure decisions are influenced by product
market competition. Using separate measures to capture different dimensions of …