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Financial reporting discretion and voluntary disclosure: Corporate research and development expenditure in Australia
16 references·11 citing·34 second hop
Financial reporting discretion and voluntary disclosure: Corporate research and development expenditure in Australia (2000)Financial reporting discretion and volunt…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Market liquidity and volume around earnings announcements (1994)Market liquidity and volume a…The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Two Agency-Cost Explanations of Dividends (1984)Two Agency-Cost Explanations …Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Discretionary disclosure (1983)Discretionary disclosureThe 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…Informational Asymmetries, Financial Structure, and Financial Intermediation (1977)Informational Asymmetries, Fi…INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)INFORMATIONAL ASYMMETRIES, FI…Determinants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Internet Financial Reporting (IFR) Disclosure Position and Firm Value (2018)Internet Financial Reporting …R&D capitalization and audit fees: Evidence from China (2016)R&D capitalization and audit …R&D Narrative Disclosure, Corporate Governance And Market Value: Evidence From France (2015)R&D Narrative Disclosure, Cor…Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures (2014)Adoption of International Fin…New Zealand shareholder attitudes towards corporate environmental disclosure (2012)New Zealand shareholder attit…Determinant of Financial Instruments Disclosure Quality Among Listed Firms in Malaysia (2008)Determinant of Financial Inst…The transparency of derivative disclosures by Australian firms in the extractive industries (2007)The transparency of derivativ…The Role of External Monitoring in Firm Valuation: The Case of R&D Capitalization (2007)The Role of External Monitori…The relation between R&D intensity and future market returns: does expensing versus capitalization matter? (2007)The relation between R&D inte…Discretionary Capitalization of R&D: Evidence on the Usefulness in an Australian and Canadian Context (2001)Discretionary Capitalization …Capitalisation of Intangibles — A Review of Current Practice and the Regulatory Framework (2001)Capitalisation of Intangibles…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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)Illiquidity and stock returns: cross-section and time-series effects (2002)The Cross‐Section of Volatility and Expected Returns (2006)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Job Market Signaling (1973)Financial Intermediation and Delegated Monitoring (1984)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)An Empirical Evaluation of Accounting Income Numbers (1968)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)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)Initial Public Offerings and Underwriter Reputation (1990)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The Economic Consequences of Legal Origins (2008)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 1977INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION4,056 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1977Informational Asymmetries, Financial Structure, and Financial Intermediation3,772 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1983Discretionary disclosure3,477 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1984Two Agency-Cost Explanations of Dividends3,109 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 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 Information

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1,923 cited
  • 1994Market liquidity and volume around earnings announcements1,786 cited
  • Cited by

    • 2012New Zealand shareholder attitudes towards corporate environmental disclosure74 cited
    • 2014Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures61 cited
    • 2007The relation between R&D intensity and future market returns: does expensing versus capitalization matter?52 cited
    • 2001Discretionary Capitalization of R&D: Evidence on the Usefulness in an Australian and Canadian Context49 cited
    • 2007The Role of External Monitoring in Firm Valuation: The Case of R&D Capitalization42 cited
    • 2015R&D Narrative Disclosure, Corporate Governance And Market Value: Evidence From France33 cited
    • 2016R&D capitalization and audit fees: Evidence from China29 cited
    • 2018Internet Financial Reporting (IFR) Disclosure Position and Firm Value24 cited
    • 2007The transparency of derivative disclosures by Australian firms in the extractive industries24 cited
    • 2001Capitalisation of Intangibles — A Review of Current Practice and the Regulatory Framework22 cited
    • 2008Determinant of Financial Instruments Disclosure Quality Among Listed Firms in Malaysia21 cited