Does the firm information environment influence financing decisions? : a test using disclosure regulation

Susan Albring (Joseph I. Lubin School of Accounting, Martin J. Whitman School of Management, Syracuse University, Syracuse, New York), Monica Banyi (McIntire School of Commerce, University of Virginia, Charlottesville, Virginia), Dan Dhaliwal (Department of Accounting, Eller College of Management, University of Arizona, Tucson, Arizona; and Korea University Business School, Korea University, Seoul, Korea), Raynolde Pereira (School of Accountancy, Trulaske College of Business, University of Missouri, Columbia, Missouri)