Strategic social advantage in firms has emerged as a concept that balances the social and
fiscal goals of firms. Towards this end, restructuring organizational designs to reduce …

We study a disclosure decision for a firm's manager with many sources of private
information. The presence of multiple numerical signals provides the manager with an …

This study expands our understanding of firms' incentives to disclose aggregate information.
In the standard product and supply market setting, firms prefer to provide detailed …

When planning production, a firm must consider internal factors and factors related to their
competitors as well. We examine whether the disclosure of customer identity by competitors …

This study empirically examines whether and how product differentiation affects the
comparability of financial statements. Product differentiation captures the dissimilarities in …

This study analyzes the impact of the Sarbanes-Oxley Act's (SOX) ban on providing both
auditing and nonaudit services by auditors to their clients. We use a first-price private value …