Diverging from recent research that focuses on the effect of community religion on corporate outcomes, we study how top executives' personal religiosity affects corporate transparency. Using educational experience in church-affiliated colleges as a proxy for CEOs' religiosity, we show that firms...

We examine whether board connections through shared directors influence firm disclosure policies. To overcome endogeneity challenges, we focus on an event that represents a significant change in firm disclosure policy: the cessation of quarterly earnings guidance. Our research design allows us...

We examine merger and acquisition (M&A) transactions in which the acquirer and the target share a common auditor. We predict that a common auditor can help merging firms reduce uncertainty throughout the acquisition process, which allows managers to more efficiently allocate their capital,...