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The Economic Consequences of Disclos...

Wang, Qiao.

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The Economic Consequences of Disclosure Deregulation: Evidence from Amendment to Definitions of Smaller Reporting Companies.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Economic Consequences of Disclosure Deregulation: Evidence from Amendment to Definitions of Smaller Reporting Companies./
作者:	Wang, Qiao.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2023,
面頁冊數:	81 p.
附註:	Source: Dissertations Abstracts International, Volume: 85-02, Section: A.
Contained By:	Dissertations Abstracts International85-02A.
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=30526025
ISBN:	9798380127776

The Economic Consequences of Disclosure Deregulation: Evidence from Amendment to Definitions of Smaller Reporting Companies.
Wang, Qiao.

The Economic Consequences of Disclosure Deregulation: Evidence from Amendment to Definitions of Smaller Reporting Companies. - Ann Arbor : ProQuest Dissertations & Theses, 2023 - 81 p.

Source: Dissertations Abstracts International, Volume: 85-02, Section: A.

Thesis (Ph.D.)--University of California, Irvine, 2023.

This item must not be sold to any third party vendors.

This study evaluates if the Securities and Exchange Commission's (SEC's) disclosure deregulation, i.e., the SEC's 2018 amendment of definition of Smaller Reporting Companies (SRCs), achieves the goals of reducing compliance costs, promoting firm growth, and protecting investors. Using a difference-in-differences design, I examine the overall usefulness to investors of 10-K filings, firm investment activities, analyst coverage and institutional holding after newly classified SRCs choose to reduce disclosures in 10-Ks, by comparing with three control groups. The findings indicate that although firms reducing disclosures can save compliance costs in terms of audit fees, the saved resources are not transferred into more investment activities. I also find that reducing disclosures does not result in a decrease in the overall usefulness of 10-K filings, it can result in a loss of analyst following and institutional holdings.

ISBN: 9798380127776Subjects--Index Terms:

Securities and Exchange Commission

The Economic Consequences of Disclosure Deregulation: Evidence from Amendment to Definitions of Smaller Reporting Companies.
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