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The Effects of Firm Size, Corporate Governance Quality, and Bad News on Disclosure Compliance
dc.contributor.author | Ettredge, Michael L. | |
dc.contributor.author | Johnstone, Karla | |
dc.contributor.author | Stone, Mary S. | |
dc.contributor.author | Wang, Qian | |
dc.date.accessioned | 2013-04-09T19:40:20Z | |
dc.date.available | 2013-04-09T19:40:20Z | |
dc.date.issued | 2011 | |
dc.identifier.citation | Ettredge, Michael. (2011) The Effects of Company Size, Corporate Governance Quality, and Bad News on Disclosure Compliance. Review of Accounting Studies. | |
dc.identifier.uri | http://hdl.handle.net/1808/10981 | |
dc.description | This is the author's accepted manuscript, the publisher's official version is available at: <http://link.springer.com/article/10.1007%2Fs11142-011-9153-8>. | |
dc.description.abstract | Motivated by calls for increased compliance, size-based regulation, and continued exemption of small firms from internal control reporting requirements, we assess the incremental effects of firm size, corporate governance quality, and bad news on disclosure compliance. We examine compliance with the disclosure requirements of an SEC-mandated filing that requires no computations or complex judgments, but is non-routine and may reveal value-decreasing information (i.e., bad news) that otherwise would not become public. The disclosures studied are those that firms provide in Form 8-K Item 4 when changing external auditors. We find that non-compliant firms have lower quality corporate governance and less need for external financing, but are not smaller than compliant control firms. Additional analyses indicate that compliance is negatively associated with bad news. | |
dc.language.iso | en | |
dc.publisher | Springer | |
dc.subject | Auditor change | |
dc.subject | Compliance | |
dc.subject | Mandatory disclosure | |
dc.subject | SEC staff comment letters | |
dc.subject | Size-based regulation | |
dc.title | The Effects of Firm Size, Corporate Governance Quality, and Bad News on Disclosure Compliance | |
dc.type | Article | |
kusw.kuauthor | Ettredge, Michael L. | |
kusw.kudepartment | School of Business | |
kusw.oastatus | fullparticipation | |
dc.identifier.doi | 10.1007/s11142-011-9153-8 | |
dc.identifier.orcid | https://orcid.org/0000-0002-5756-4400 | |
dc.subject.uri | http://id.worldcat.org/fast/871606 | |
dc.subject.fast | Compliance | |
kusw.oaversion | Scholarly/refereed, author accepted manuscript | |
kusw.oapolicy | This item meets KU Open Access policy criteria. | |
dc.rights.accessrights | openAccess |