We examine the disclosure policies of non-unionized firms operating in unionized industries. We test the hypothesis that non-unionized firms have an incentive to disclose more information when their unionized rivals are engaged in labor renegotiations; that is, to weaken them. We find that...

We propose an auction-based mechanism to improve the efficiency of low earth orbit satellite communication systems. The mechanism allows the ground stations to bid for downlink resources such as spectrum, satellite links, or radios, without the need to send channel status back to satellites....

We examine whether restricting managers’ discretion through GAAP impacts the usefulness of accounting information in debt contracting. Our study informs standard setters and regulators regarding the debt-contracting implications of limiting managers’ discretion via accounting standards. We...

Answering the call by Blankespoor et al. (2020) to study the effect of disclosure processing frictions on other stakeholders and decision contexts, this study examines how firms facing strong organized labor strategically respond to the implementation of the EDGAR system, which substantially...