3022 Broadway
New York, NY 10027
United States
Columbia University
dynamic investment, earnings, returns, conservatism, earnings-response coefficient, uncertainty
dynamic investment; conservatism; earnings-return relation
financial intermediation, financial reporting, public disclosure, auditing, competition
Financial-reporting regulation, Disclosure, Auditing, Competition, Resource Allocation
financial-reporting regulation, disclosure, auditing, competition, resource allocation
Mandatory disclosure, voluntary disclosure, information spillovers, crowding-out
financial statements, public disclosure, disclosure demand, private firms, stakeholders
Accruals, Earnings Management, Prediction, Bayes
