This paper studies the effects of voluntary accounting information disclosure through auditing on firm access to … analysis finds that disclosure can be a double-edged sword. On the one hand, audited firms exhibit a slightly lower level of … obstacles. The net effects of voluntary information disclosure on firm growth are negative, which can largely be explained by …

This paper studies the effects of voluntary accounting information disclosure through auditing on firm access to … analysis finds that disclosure can be a double-edged sword. On the one hand, audited firms exhibit a slightly lower level of … obstacles. The net effects of voluntary information disclosure on firm growth are negative, which can largely be explained by …

This paper studies the effects of voluntary accounting information disclosure through auditing on firm access to … analysis finds that disclosure can be a double-edged sword. On the one hand, audited firms exhibit a slightly lower level of … obstacles. The net effects of voluntary information disclosure on firm growth are negative, which can largely be explained by …

, likely the engine for innovation in the coming years in China, are especially financially constrained, due perhaps to the …-the-big-and-letting-go-the-small' privatization program in China. Our empirical results suggest that government connections play an important role in explaining … Chinese firms' financing conditions, and provide further evidence on the nature of the misallocation of credit by China …