Accepted by Douglas Skinner. This paper is based on Chapter 3 of my dissertation completed at the University of British Columbia. I thank my committee members: Kin Lo (Chair), Sandra Chamberlain, Russell Lundholm, and Maurice Levi for their support and guidance. I am grateful to an anonymous referee for constructive suggestions that greatly improved the paper. I also thank Ray Ball, Anne Beatty, Mark Bradshaw, Nerissa Brown, Mary Ellen Carter, Qi Chen, Qiang Cheng, Richard Frankel, Bob Holthausen, Amy Hutton, Bill Kinney, Christian Leuz, Miguel Minutti-Meza, Regina Wittenberg Moerman, Verdi Rodrigo, Sugata Roychowdury, Ken Schwartz, Abbie Smith, Joe Weber, Pete Wilson, and workshop participants at Boston College, MIT, the University of British Columbia, the University of Hong Kong, the 2011 AAA meeting, and the 2013 Journal of Accounting Research Conference for helpful comments and discussion. Steven Lacey provided excellent research assistance. I thank the Sauder School of Business at the University of British Columbia, and the Carroll School of Management at Boston College for financial support. An online appendix to this paper can be downloaded at http://research.chicagobooth.edu/arc/journal/onlineappendices.aspx.
Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks
Version of Record online: 12 NOV 2013
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013
Journal of Accounting Research
Volume 52, Issue 2, pages 541–581, May 2014
How to Cite
LO, A. K. (2014), Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks. Journal of Accounting Research, 52: 541–581. doi: 10.1111/1475-679X.12034
- Issue online: 1 APR 2014
- Version of Record online: 12 NOV 2013
- Accepted manuscript online: 15 OCT 2013 11:06AM EST
- Manuscript Accepted: 7 OCT 2013
- Manuscript Received: 9 JUN 2012
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