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Endogenous proprietary costs through firm interdependence

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References

1983Discretionary disclosure3,477 cited
1981Good News and Bad News: Representation Theorems and Applications3,198 cited
1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
1985Disclosure of Nonproprietary Information1,923 cited
1990Financial disclosure policy in an entry game852 cited
1988Disclosure When the Market Is Unsure of Information Endowment of Managers702 cited

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2000The EMERGING MARKETS REVIEW141 cited
2018The effect of environmental information disclosure and energy product type on the cost of debt: Evidence from energy firms in China137 cited
2014Linking industry concentration to proprietary costs and disclosure: Challenges and opportunities131 cited
2008Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality128 cited

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1991Nondisclosure and Adverse Disclosure as Signals of Firm Value127 cited

2021Non‐Answers During Conference Calls116 cited

2010Industry Concentration and Corporate Disclosure Policy116 cited

2016Disentangling the determinants of the response and the publication decisions: The case of the Carbon Disclosure Project112 cited

2021Motivations for voluntary corporate adoption of integrated reporting: A novel context for comparing voluntary disclosure and legitimacy theory108 cited

2007The interaction among disclosure, competition between firms, and analyst following103 cited

2003Voluntary Disclosure of Forward-Looking Earnings Information in Australia91 cited

2017Bank opacity and risk-taking: Evidence from analysts’ forecasts80 cited