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Should Management Earnings Guidance be Pooled? Classifying Management Earnings Guidance into Capital Market, Opportunistic, and Disclose or Abstain Rationales: Implications for Research
16 references·1 citing·32 second hop
Should Management Earnings Guidance be Pooled? Classifying Management Earnings Guidance into Capital Market, Opportunistic, and Disclose or Abstain Rationales: Implications for Research (2012)Should Management Earnings Guidance be Po…Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Corporate Governance, Account…The economic implications of corporate financial reporting (2005)The economic implications of …Credibility of Management Forecasts (2005)Credibility of Management For…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Essays on disclosure (2001)Essays on disclosureAre Insider Trades Informative? (2001)Are Insider Trades Informativ…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Good Timing: CEO Stock Option Awards and Company News Announcements (1997)Good Timing: CEO Stock Option…Earnings disclosures and stockholder lawsuits (1997)Earnings disclosures and stoc…The New Issues Puzzle (1995)The New Issues PuzzleWhy Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Discretionary disclosure (1983)Discretionary disclosureWhat Guides the Guidance? An Empirical Examination of the Dynamic Disclosure Theory (2011)What Guides the Guidance? An …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)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The role of information and financial reporting in corporate governance and debt contracting (2010)The effect of institutional ownership on firm transparency and information production (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)The relationship between return and market value of common stocks (1981)The Cross-Section of Expected Stock Returns (1992)Investor Psychology and Security Market Under‐ and Overreactions (1998)Investor Sentiment and the Cross‐Section of Stock Returns (2006)A five-factor asset pricing model (2014)Earnings Management During Import Relief Investigations (1991)The theory and practice of corporate finance: evidence from the field (2001)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)How does financial reporting quality relate to investment efficiency? (2009)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)The financial reporting environment: Review of the recent literature (2010)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1995The New Issues Puzzle3,550 cited
  • 1983Discretionary disclosure3,477 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Essays on disclosure2,478 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 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
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2007Corporate Governance, Accounting Outcomes, and Organizational Performance1,536 cited
  • 2001Are Insider Trades Informative?1,229 cited
  • 1997Good Timing: CEO Stock Option Awards and Company News Announcements974 cited
  • 1997Earnings disclosures and stockholder lawsuits927 cited

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  • 2005Credibility of Management Forecasts914 cited
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    • 2011What Guides the Guidance? An Empirical Examination of the Dynamic Disclosure Theory17 cited