Accepted by Christian Leuz. We are grateful for helpful comments and guidance from the editor and an anonymous referee. We also thank Ashiq Ali, Beth Blankespoor, Dan Givoly, Michelle Hanlon, Salma Ibrahim, Henock Louis, Greg Miller, Chander Shekhar, Abbie Smith, Rodrigo Verdi, Joe Weber, and workshop participants at Baruch College, College of William and Mary, Florida State University, George Washington University, National University of Singapore, Penn State University, Singapore Management University, Southern Methodist University, Texas A&M University, the University of Texas at Dallas, University of Houston, 2009 AAA meeting, and 2009 FMA conference. We thank RavenPack for generously sharing the data on worldwide media coverage. Hal White acknowledges financial support from Ernst and Young, and Weining Zhang acknowledges financial support from NUS Business School. An online appendix with additional results untabulated in the paper is available for download here: http://research.chicagobooth.edu/arc/journal/onlineappendices.aspx.
Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform
Version of Record online: 30 SEP 2013
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013
Journal of Accounting Research
Volume 51, Issue 5, pages 1299–1345, December 2013
How to Cite
SHROFF, N., SUN, A. X., WHITE, H. D. and ZHANG, W. (2013), Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform. Journal of Accounting Research, 51: 1299–1345. doi: 10.1111/1475-679X.12022
- Issue online: 23 OCT 2013
- Version of Record online: 30 SEP 2013
- Accepted manuscript online: 8 AUG 2013 07:14AM EST
- Manuscript Accepted: 23 JUL 2013
- Manuscript Received: 6 JAN 2010
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