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Forward-Looking Earnings Statements: Determinants and Market Response
16 references·11 citing·37 second hop
Forward-Looking Earnings Statements: Determinants and Market Response (2000)Forward-Looking Earnings Statements: Dete…Price Momentum and Trading Volume (2000)Price Momentum and Trading Vo…Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Size and Book-to-Market Factors in Earnings and Returns (1995)Size and Book-to-Market Facto…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …The Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Good News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Corporate Forecasts of Earnin…Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic (2022)Is silence golden sometimes? …When does the tone of earnings press releases matter? (2018)When does the tone of earning…Are interim management statements redundant? (2015)Are interim management statem…Managers' incentives for issuing cash flow forecasts (2014)Managers' incentives for issu…Anticipation of management forecasts and analysts’ private information search (2014)Anticipation of management fo…Impact of market and organizational determinants on voluntary disclosure in Egyptian companies (2012)Impact of market and organiza…Why do we need mandated rules of public disclosure for banks? (2007)Why do we need mandated rules…Les mécanismes de gouvernement d'entreprise et la publication volontaire des résultats en France (2006)Les mécanismes de gouvernemen…Do Better-Governed Firms Make More Informative Disclosures? Canadian Evidence (2006)Do Better-Governed Firms Make…Herd Behavior in Voluntary Disclosure Decisions: An Examination of Capital Expenditure Forecasts* (2005)Herd Behavior in Voluntary Di…Discussion of Disclosure Practices of Foreign Companies Interacting with U.S. Markets (2004)Discussion of Disclosure Prac…COUNTERSPECULATION, AUCTIONS, AND COMPETITIVE SEALED TENDERS (1961)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Moral Hazard and Observability (1979)An Analysis of the Principal-Agent Problem (1983)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Theory of Incentives: The Principal-Agent Model (2001)Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)Specification Tests in Econometrics (1978)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Intertemporal Capital Asset Pricing Model (1973)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Industry costs of equity (1997)A five-factor asset pricing model (2014)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Risk, Return, and Equilibrium: Empirical Tests (1973)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary disclosure with a strategic opponent (1990)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)
this work references cited by second hop

References

  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1995Size and Book-to-Market Factors in Earnings and Returns3,456 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test1,749 cited
  • 2000Price Momentum and Trading Volume1,593 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility

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1,539 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • Cited by

    • 2022Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic42 cited
    • 2018When does the tone of earnings press releases matter?39 cited
    • 2004Discussion of Disclosure Practices of Foreign Companies Interacting with U.S. Markets39 cited
    • 2007Why do we need mandated rules of public disclosure for banks?39 cited
    • 2014Anticipation of management forecasts and analysts’ private information search35 cited
    • 2012Impact of market and organizational determinants on voluntary disclosure in Egyptian companies33 cited
    • 2005Herd Behavior in Voluntary Disclosure Decisions: An Examination of Capital Expenditure Forecasts*31 cited
    • 2006Les mécanismes de gouvernement d'entreprise et la publication volontaire des résultats en France30 cited
    • 2006Do Better-Governed Firms Make More Informative Disclosures? Canadian Evidence29 cited
    • 2014Managers' incentives for issuing cash flow forecasts18 cited
    • 2015Are interim management statements redundant?17 cited