incentives rather than regulation and enforcement in improving firms’ information environments …

Exploiting the 2009 amendments to Regulation S-K, we provide unique evidence on the first-time disclosure of the …

. Exploiting the 2009 amendments to Regulation S-K, we provide unique evidence on the first-time disclosure of the reasons firms …

Regulating short selling is difficult and controversial. We review the academic literature on short selling regulation … and provide insights for future policymakers and academics. We organize the complex history of short selling regulation … literature associated with each regulation, including a discussion of the data sources employed. In so doing, we provide several …

to proposed SEC short-term borrowing disclosure regulation. Using event study methodology and two event dates -- that is … provides evidence that a “one-size-fits-all” approach to regulation is undesirable …