3094 Farmer School of Business
800 E. High St.
Oxford, OH 45056
United States
stock holdings; option holdings; executive compensation; income smoothing; earnings predictability; earnings management incentive
PCAOB Part II report; auditor-provided tax service; audit quality control deficiency; non-audit service
tax rate volatility; financial constraint; cash effective tax rate; cash tax avoidance; tax strategy
PCAOB inspection; voluntary disclosure; management forecast accuracy; audit regulation
Large shareholder; portfolio diversification; voluntary disclosure; information technology infrastructure; secrecy culture; investor relations; positive externality
ex ante severance pay; disclosure timeliness; managerial exit costs; bad news disclosure; efficient contracting
large shareholder, portfolio diversification, voluntary disclosure, private information, alternative information channel, firm complexity