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Massachusetts Institute of Technology (MIT) - Sloan School of Management
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Tax Planning, Tax Avoidance, Reputation, Financial Reporting Incentives, FIN 48, SOX
Enforcement, Financial Reporting Quality, Earning Quality, IRS Audit
management earnings forecasts, voluntary disclosure, capital expenditure, investment, capital budgeting, managerial ability, forecasting ability
Financial reporting quality, corporate transparency, transparency, earnings quality, information uncertainty, IFRS, information asymmetry, economic growth
Tax rates, marginal tax rate, effective tax rate, investment, capital structure, behavioral biases, salience, heuristics
Investment; Capital expenditure; R&D; GAAP; Accounting quality; Financial reporting rules; Covenants; Financing constraints
Corporate Investment, Investment Efficiency, Information Environment, Information Quality, Information Asymmetry, Multinational Corporations, MNCs, Financial Reporting Quality, Transparency
Securities Offering Reform, Information Asymmetry, Voluntary Disclosure, Management Forecasts, Press Releases, Seasoned Equity Offerings, Market efficiency
Corporate Investment, Private Companies, Uncertainty, Disclosure, Investment Efficiency
Regulation; Auditing; PCAOB; Market Share; Financial Statements
Auditing; regulation; PCAOB; market share; assurance; financial accounting; agency costs
Disclosure; Externalities; Regulation; Cost of Capital; Financial Accounting; Bonds; IPOs; SEOs
Peer effects, Externalities, Disclosure, Cost of capital, Information asymmetry, IPOs, SEOs, Bonds, Dynamic effects
Private companies; Regulation; Disclosure regulation; Accounting; Auditing; Financial reporting; Externalities; Survey
Disclosure; Competition; Predation; Financing Constraints; Regulation
Audit; Financial reporting; Regulation; Investment; Debt; Financing constraints; Signaling
Investment, Debt capacity, financial accounting, earnings quality, credibility, real effects, PCAOB, audit
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ambiguity, risk, investment, cash holdings
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