Opaque Financial Reporting due to Unemployment Concerns

This paper examines the link between rank-and-file employees’ unemployment concerns and financial reporting opacity. Following Agrawal and Matsa (JFE, 2013), we use exogenous variations in state unemployment insurance benefits to capture changes to unemployment concerns. We find that when unemployme...

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Bibliographic Details
Main Authors: NG, Jeffrey, RANASINGHE, Tharindra, SHI, Guifeng, YANG, Holly I.
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2015
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Online Access:https://ink.library.smu.edu.sg/soa_research/1431
https://ink.library.smu.edu.sg/context/soa_research/article/2430/viewcontent/OpaqueFinReportUnemploymentConcerns_2015.pdf
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Institution: Singapore Management University
Language: English