No. 601, West Huangpu Road
Guangzhou, Guangdong 510632
China
School of Management, Jinan University
Downside risks; M&A quality; risk management; information asymmetry; risk factor descriptions; textual analysis
proximity to SEC, SEC oversight, credibility, management earnings forecasts
SEC Scrutiny, Management Earnings Forecasts, Voluntary Disclosures, Geographical Proximity, Regulatory Oversight
SEC Scrutiny, Management earnings forecasts, Voluntary Disclosures, Geographical Proximity, Regulatory Oversight