60 Stamford Road
Singapore Management University - School of Accountancy
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accounting conservatism, crash risk, bad news hoarding, asymmetric timeliness
conditional conservatism; asymmetric timeliness; return distribution; bad news hoarding; extreme events
Tax avoidance, crash risk, agency theory, governance, extreme outcome
Tax avoidance, customers, suppliers, industrial organization, supply chain
tax avoidance, customers, suppliers, industrial organization, supply chain
Risk taking, corporate taxes
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risk taking; corporate taxes
Equity incentives, Crash risk, Compensation, Corporate governance, CFO, CEO
Overconfidence, optimism, crash risk, conservatism
Regulation SHO, short selling, corporate disclosure, forecast precision, annual report readability, managerial incentives
Political connection, tax aggressiveness, tax avoidance, campaign contribution, lobbying
Financial Reporting Opacity, Expected Crash Risk, Implied Volatility Smirk, Internal Control Weakness, Restatements
readability, textual analysis, crash risk, SOX, 10-K
Proprietary Costs, Corporate Disclosure, Customer Identity, Inevitable Disclosure Doctrine, Trade Secrets Law
Credit Default Swaps, Tax Planning, Debt Renegotiation
Brokerage house closure, analyst coverage, information asymmetry, auditor choice
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