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Voluntary disclosure and information asymmetry : evidence from the 2005 Securities Offering Reform
Shroff, Nemit; Sun, Amy Xue; White, Hal D.; Zhang, Weining - In: Journal of accounting research 51 (2013) 5, pp. 1299-1345
Persistent link: https://www.econbiz.de/10010228865
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Voluntary Disclosure and Information Asymmetry : Evidence from the 2005 Securities Offering Reform
Shroff, Nemit - 2013
In 2005, the SEC enacted the Securities Offering Reform (Reform), which relaxes ‘gun jumping' restrictions, thereby allowing firms to more freely disclose information before equity offerings. We examine the effect of the Reform on voluntary disclosure behavior before equity offerings and the...
Persistent link: https://www.econbiz.de/10013093431
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Voluntary Disclosure and Information Asymmetry : Evidence from the 2005 Securities Offering Reform
Shroff, Nemit - 2017
In 2005, the SEC enacted the Securities Offering Reform (Reform), which relaxes ‘gun jumping' restrictions, thereby allowing firms to more freely disclose information before equity offerings. We examine the effect of the Reform on voluntary disclosure behavior before equity offerings and the...
Persistent link: https://www.econbiz.de/10012973737