Purpose This study aims to investigate redundant information in mandatory non-financial
reports (NFRs) demanded by regulators, focusing primarily on overlapping disclosures in a …

This study examines nonprofessional investors' reactions to two important factors underlying
the disclosure of corporate social responsibility (CSR) measures: report integration and …

We conduct an experiment to examine how repeated earnings notifications and the mode in
which investors check notifications affect their reactions to managers' strategic positive …

We investigate how graphical vividness and interactivity in displays of non-financial
information following poor financial performance affect the judgments of nonprofessional …

Companies can use either identical or different descriptors to refer to the same item within
their disclosures, and such descriptors can vary in length. We conduct three experiments in …

We examine how year-over-year financial statement textual dissimilarity is related to the
pricing of private debt contracts. Our findings support a higher loan spread for firms with high …

Broker-dealers traditionally charge their clients for the provision of investment research with
a composite fee that bundles payments for research with other variable fees, such as those …

In this study, I investigate the costs and benefits of providing detailed income tax footnotes.
Specifically, I examine whether the level of specificity in a firm's income tax footnote is …

Managers use humor when communicating with market participants, and research finds that
successfully using humor can provide several benefits for managers. However, theory …

This dissertation examines how changes to the information landscape affect the quality of
information reported by companies, its dissemination in capital markets, and investors' …