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What Guides the Guidance? An Empirical Examination of the Dynamic Disclosure Theory
16 references·0 citing·39 second hop
What Guides the Guidance? An Empirical Examination of the Dynamic Disclosure Theory (2011)What Guides the Guidance? An Empirical Ex…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The economic implications of corporate financial reporting (2005)The economic implications of …Payout policy in the 21st century (2005)Payout policy in the 21st cen…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Good News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)CAPITAL ASSET PRICES: A THEOR…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)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Specification Tests in Econometrics (1978)Earnings management and investor protection: an international comparison (2003)A review of archival auditing research (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate governance and firm cash holdings in the US (2007)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)How does financial reporting quality relate to investment efficiency? (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)The Pricing of Options and Corporate Liabilities (1973)Common risk factors in the returns on stocks and bonds (1993)
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1964CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK*19,431 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2005Payout policy in the 21st century2,268 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited

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  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
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