This study examines the association between pilot CEOs and management earnings forecasts. We find that firms with pilot CEOs are associated with a lower likelihood of issuing voluntary earnings forecasts, suggesting that pilot CEOs are less likely to release private information through earnings...

In this study, we examine the effect of taxes on the use of trade credit and on the relation between trade credit financing and managerial inside debt using the Tax Cuts and Jobs Act of 2017 TCJA (TCJA). We find that firms are likely to use more trade credit after the enactment of the TCJA,...