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The Information Content of Business Combination Disclosure Level

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References

1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
2005Performance matched discretionary accrual measures6,963 cited
1996Multifactor Explanations of Asset Pricing Anomalies6,710 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
1983Discretionary disclosure3,477 cited
1981Good News and Bad News: Representation Theorems and Applications3,198 cited
1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
1999Earnings Management to Exceed Thresholds2,764 cited
1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
1994Why Firms Voluntarily Disclose Bad News2,435 cited
2008Do Managers Withhold Bad News?2,191 cited
1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
2003Corporate governance and voluntary disclosure1,966 cited

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1985Disclosure of Nonproprietary Information1,923 cited

Cited by

2019M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations135 cited
2016Target Firm-Specific Information and Acquisition Efficiency105 cited
2013Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements98 cited
2016Do Disclosures of Customer Metrics Lower Investors’ and Analysts’ Uncertainty but Hurt Firm Performance?61 cited
2015Accounting for business combinations: Do purchase price allocations matter?56 cited
2018Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 1353 cited
2021Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research52 cited
2016Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market52 cited
2014Goodwill Accounting: A Review of the Literature46 cited
2008Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements45 cited
2019The risks of mergers and acquisitions—Analyzing the incentives for risk reporting in Item 1A of 10-K filings42 cited
2014Firm-specific Determinants of Agricultural Financial Reporting40 cited
2019Trade‐offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions39 cited
2020Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement35 cited
2021Goodwill impairment and CEO overconfidence35 cited
2021Unpatented innovation and merger synergies30 cited