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Ramanna and Roychowdhury (2010) advance two interesting questions about the determinants of accounting discretion: Do firms use accounting discretion to mitigate the potential economic consequences of negative publicity? And, do firms’ political connections provide an additional motivation to...
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A growing literature documents that complex financial statements negatively affect the information environment. In this paper, we examine whether managers use voluntary disclosure to mitigate these negative effects. Employing cross-sectional and within-firm designs, we find a robust positive...
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The authors review recent literature on the role of corporate financial reporting and transparency in reducing governance-related agency conflicts between managers, directors, shareholders, and other stakeholders—most notably financial regulators—and suggest some avenues for future research....
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We review recent literature on the role of corporate financial reporting and transparency in reducing governance-related agency conflicts between managers, directors, shareholders, and other stakeholders — most notably regulators — and suggest some avenues for future research. Key themes...
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