Three essays on voluntary disclosures
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2018
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Melbourne Authors
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Accounting
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PhD thesis
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Open Access
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© 2018 Dr. Mark Wallis
Abstract
This thesis consists of three distinct papers that examine different aspects of voluntary disclosure. In addition to contributing to the voluntary disclosure literature, this thesis also contributes to three other research areas: debt contracting, corporate governance and revenue-expense mismatching. Essay 1 tests the effects of voluntary and mandatory disclosure quality on the cost of public debt. Essay 2 tests the effects of audit committee oversight over management guidance. Essay 3 tests different explanations for why managers issue sales guidance.
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voluntary disclosure, management guidanace, debt contracting, corporate governance