This study examines the association between customer base concentration and corporate public disclosure policy. When the customer base is more concentrated, large customers face lower costs of accessing the supplier firm's private information, reducing customers' overall demand for the...

Appendix is available at: "https://ssrn.com/abstract=3182601" https://ssrn.com/abstract=3182601We study whether, and more importantly, through what mechanisms, quasi-indexers affect portfolio firms' tax planning by employing the discontinuity in quasi-indexer ownership around the Russell...

We examine the causal effect of managerial litigation risk on managers' disclosure of earnings warnings in the face of large earnings shortfalls. Exploring the staggered adoption of universal demand (UD) laws as an exogenous decrease in litigation risk, we find that the adoption leads to a...

This study examines the effect of product market competition on managerial disclosure of earnings forecasts using large reductions in U.S. import tariff rates to identify an exogenous increase in competition for domestic firms in U.S. product markets. Our difference-in-difference estimations...

Original Paper is available at: "https://ssrn.com/abstract=2610826" https://ssrn.com/abstract=2610826These internet appendices provide supplementary analyses and robustness tests for the paper “How does quasi-indexer ownership affect corporate tax planning?”