Author(s)

Runqing Tian

Corresponding Author

Runqing Tian

ABSTRACT

The purpose of this paper is to explore the impact of economic policy uncertainty (EPU) on corporate information disclosure quality. Evidence shows that there is a significantly negative impact of EPU on firms’ information disclosure quality. This result continues to hold after conducting a series of robustness checks. In addition, it can be found that the EPU effect is more prominent in state-owned-enterprises and the firms audited by the Big 4 auditors. Overall, the findings of this research provide a new perspective of the consequence of EPU on firm behaviors.

KEYWORDS

Economic policy uncertainty, Information disclosure quality, Ownership type, Auditing quality