ABSTRACT The Securities and Exchange Commission (SEC) allows firms to redact
information from material contracts by submitting confidential treatment requests if redacted …

This study develops and tests a simple model of voluntary disclosure in which managers can
choose to withhold (ie, redact) certain elements from mandatory disclosure. We consider a …

We study the interplay between the redaction of information from regulatory filings and SEC
monitoring of the redacting firms. We find that redactions are associated with more intense …

This study explores how redacting proprietary information from public filings is related to
analyst following and the properties of analysts' earnings forecasts. Using hand-collected …

China adopted amendments allowing companies to redact filings without prior approval in
2016. Leveraging this change as a quasi-nature experiment, we explore whether managers …

Despite private access to managers, issuer-paid credit rating agencies (CRAs) are often
criticized for failing to promptly reflect material negative private information in their ratings …

This study is among the first to examine the impacts of technological change on
entrepreneurial activities. Using new registered enterprises data and industrial robot data …

We introduce the idea of cross‐regulatory disclosure avoidance, whereby firms attempt to
counteract expansions of disclosure under one regulation through actions that reduce …

Material contract redactions are designed to protect firms' temporary proprietary information
until contracts can come to fruition. Protecting confidential and proprietary information from …

We examine whether and how redacted disclosure in material contracts is related to the cost
of an audit. Prior studies document that redaction of mandatory disclosure affects firms' …