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

Albring, Susan; Banyi, Monica; Dhaliwal, Dan S.; … - In: Management science : journal of the Institute for … 62 (2016) 2, pp. 456-478

Persistent link: https://www.econbiz.de/10011446220

Does the Firm Information Environment Influence Financing Decisions? A Test Using Disclosure Regulation

Albring, Susan - 2015

Extant theory claims a firm's information environment impacts the choice between debt and equity financing. However, empirical evidence supporting this contention is limited. We evaluate this relation within the context of Regulation FD (Reg FD) which prohibited the use of selective disclosure....

Persistent link: https://www.econbiz.de/10013019382

Voluntary reporting incentives and reporting quality : evidence from a reporting regime change for private firms in Taiwan

Chi, Wuchun; Dhaliwal, Dan S.; Li, Oliver Zhen; Lin, … - In: Contemporary accounting research : a journal of the … 30 (2013) 4, pp. 1462-1489

Persistent link: https://www.econbiz.de/10010247587

Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?

Cheng, Mei; Dhaliwal, Dan S.; Zhang, Yuan - In: Journal of accounting & economics 56 (2013) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10009774199

The information content of mandatory risk factor disclosures in corporate filings

Campbell, John L.; Chen, Hsinchun; Dhaliwal, Dan S.; … - In: Review of accounting studies 19 (2014) 1, pp. 396-455

Persistent link: https://www.econbiz.de/10010347369

Discussion of "board interlocks and the diffusion of disclosure policy"

Zhang, Weining - In: Review of accounting studies 19 (2014) 3, pp. 1120-1124

Persistent link: https://www.econbiz.de/10010404497

Board interlocks and the diffusion of disclosure policy

Cai, Ye; Dhaliwal, Dan S.; Kim, Yongtae; Pan, Carrie - In: Review of accounting studies 19 (2014) 3, pp. 1086-1119

Persistent link: https://www.econbiz.de/10010404500

Corporate social responsibility disclosure and the cost of equity capital : the roles of stakeholder orientation and financial transparency

Dhaliwal, Dan S.; Li, Oliver Zhen; Tsang, Albert; Yang, … - In: Journal of accounting and public policy 33 (2014) 4, pp. 328-355

Persistent link: https://www.econbiz.de/10010406654

Nonfinancial disclosure and analyst forecast accuracy : international evidence on corporate social responsibility disclosure

Dhaliwal, Dan S.; Radhakrishnan, Suresh; Tsang, Albert; … - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 723-759

Persistent link: https://www.econbiz.de/10009565290

Internal control disclosures, monitoring, and the cost of debt

Dhaliwal, Dan S.; Hogan, Christopher; Trezevant, Robert; … - In: The accounting review : a publication of the American … 86 (2011) 4, pp. 1131-1156

Persistent link: https://www.econbiz.de/10009297062