Download or read book Three Essays on Corporate Information Communications written by Junqi Liu and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation consists of three essays that focus on corporate external communication of accounting information. My dissertation's primary goal is to understand better how firms' financial disclosure behaviors change in response to various internal and external forces. To achieve this goal, I use empirical archival methods and employ several unique settings to examine the influences of three particular forces on firms' financial disclosure activities. Specifically, in the first essay, I focus on a firm's internal production function and ask whether labor cost stickiness shapes income smoothing activities. By contrast, the second and third essays explore the influences of two external factors, namely product market competition with existing rivals and the local information environment, respectively, on firms' mandatory and voluntary disclosure behaviors.