Firm Disclosure Policy and the Choice Between Private and Public Debt

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Does mandatory IFRS adoption facilitate debt financing? (2015, background): “sample again, Dhaliwal et al. (2011) focus on the role of disclosure.”
Product market competition and debt choice (2018, background): “Previous empirical studies provide evidence that firms with a greater degree of information asymmetry place more reliance on private debt (Krishnaswami et al., 1999; Denis and Mihov, 2003; Dhaliwal et al., 2011).”
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, unknown): “In addition, we recognize that not only is accounting shaped by the interests of capital providers, but also accounting regimes can influence capital structure (Krishnaswami et al., 1999; Bharath et al., 2008; Dhaliwal et al., 2011).”
The association between integrated reporting and firm valuation (2015, unknown): “We address the endogeneity issue by employing the approach adopted in prior studies (Barton and Waymire 2004; Brown and Hillegeist 2007; Dhaliwal et al. 2011) that use instrumental variables to replace the disclosure variable with a predicted variable and use a two-stage least squares estimation.”