Thor Sletten

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If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the 2003–2008 period? We test the hypothesis that perceived network benefits from the extant(More)
We examine the effect of large shareholders’ selling incentives on a firm’s voluntary disclosure choices. We use the setting of IPO lockup expirations to identify large, influential shareholders with strong ex ante selling incentives because lockup expiration is associated with large scale selling by pre-IPO shareholders. Consistent with firms following a(More)
We examine the effect of large shareholders’ selling incentives on firms’ voluntary disclosure choices in the setting of IPO lockup expirations. Because lockup expirations involve large-scale selling by pre-IPO shareholders, we can identify influential shareholders with strong ex ante selling incentives. We find that firms are more likely to delay the(More)
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