The purpose of this dissertation is to investigate the effect of U.S. firms’ geographic location, whether urban or rural, on their corporate disclosure and governance practices. An “urban” firm is one that is headquartered in a large metropolitan area; whereas, a “rural” firm is one that is headquartered some distance from any metropolitan area. Specifically, the study examines whether there are different stock market reactions to urban and rural firms around key event dates relative to the enactment of the Sarbanes-Oxley Act (SOX) on July 30, 2002. Also, the readability and linguistic style in the Management Discussion and Analysis (MD&A) section of public company’s annual reports (Form 10-K) to the Securities and Exchange Commission (SEC) are investigated to determine whether urban and rural firms communicate information differently to investors.
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc799474 |
| Date | 05 1900 |
| Creators | Garner, Steve A. |
| Contributors | Hutchison, Paul D., Conover, Teresa, Pavur, Robert J. |
| Publisher | University of North Texas |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | vi, 80 pages, Text |
| Coverage | United States |
| Rights | Public, Garner, Steve A., Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved. |
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