The effects of firm size, corporate governance quality, and bad news on disclosure compliance
By Michael L. Ettredge, Karla M. Johnstone, M. Stone, Qian Wang. 2011
187 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/fc2e06e66783d661679f1fa9c78f6e3e6fe30cb6
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In Accounting
In Strategy and Management
Citations in the corpus
- Is the SEC captured? Evidence from comment-letter reviews (2017, methodology): “As prior literature suggests that disclosure quality and reporting compliance are higher when companies intend to issue securities (e.g., Ettredge et al. 2011), we follow Ettredge et al. (2011) and use subsequent debt and equity issuances, Ext_Financing, to proxy for management’s plans to issue new…”