2100 Neil Avenue
Columbus, OH 43210
Ohio State University (OSU) - Department of Accounting & Management Information Systems
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Benford’s Law, Financial Statements Errors, Accounting Quality, Earnings Management
Earnings Announcements, Voluntary Disclosure, Management Forecasts, Qualitative Disclosures
qualitative disclosure, tone, earnings guidance, litigation, tenure, distress
Voluntary disclosure, management earnings forecasts, bellwether firms, macroeconomic risk
financial reporting, tax enforcement, FIN 48, IRS
External advisor, legal counsel, securities law, disclosure, SEC, comment letters, regulation
Soft information, loan agreements, contract language, borrower risk, credit risk, uncertainty
Securitization, Standardization, Collateralized Loan Obligations (CLO), Financial Covenants, Syndicated Loans
public debt, bonds, covenants, consent solicitations, monitoring, renegotiation, information environment quality, financial reporting quality
Public debt, bonds, covenants, consent solicitations, monitoring, renegotiation, information environment quality, financial reporting quality
Qualitative disclosure, Earnings press releases, Analysts, BKLS
Insider trading, institutional theory, endogenous regulation, linguistic content analysis
Share repurchases, Market timing, Anti-takeover provisions, Earnings management, Herfindahl index
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