We examine the impact of options trading on audit pricing for a sample of US firms over the period from 2001 to 2016. Using two option trading measures, the average daily natural logarithm of option contracts volume and the average daily natural logarithm of option contracts dollar volume, we...

Motivated by the increasing growth in both non-quantitative corporate disclosure and seasoned equity offerings (SEOs) in the US, we take a fresh look at the accelerated offering decision in SEOs, with a specific focus on readability of annual reports in 10-K filings. Using a sample of 2,520...

Motivated by the increasing growth in both non-quantitative corporate disclosure and seasoned equity offerings (SEOs) in the US, we take a fresh look at the accelerated offering decision in SEOs, with a specific focus on readability of annual reports in 10-K filings. In particular, we examine...