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Missing R&D
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Missing R&D (2015)Missing R&DFounders, heirs, and corporate opacity in the United States☆ (2009)Founders, heirs, and corporat…Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Earnings Management Using Cla…Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays (2002)Capitalization versus Expensi…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies (1993)Additional evidence on the as…Discretionary disclosure (1983)Discretionary disclosureGoing digital: implications for firm value and performance (2023)Going digital: implications f…Integrating corporate social responsibility criteria into executive compensation and firm innovation: International evidence (2021)Integrating corporate social …Economic policy uncertainty exposure and corporate innovation investment: Evidence from China (2021)Economic policy uncertainty e…Internal controls, risk management, and cash holdings (2020)Internal controls, risk manag…CEO Greed, Corporate Social Responsibility, and Organizational Resilience to Systemic Shocks (2020)CEO Greed, Corporate Social R…The Innovation Consequences of Mandatory Patent Disclosures (2019)The Innovation Consequences o…Economic policy uncertainty, cost of capital, and corporate innovation (2019)Economic policy uncertainty, …Transparency and firm innovation (2018)Transparency and firm innovat…Managerial Risk-Taking Incentive and Firm Innovation: Evidence from FAS 123R (2018)Managerial Risk-Taking Incent…Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis (2017)Trade Secrets Law and Corpora…The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets (2017)The Effects of Proprietary In…How Do Foreign Institutional Investors Enhance Firm Innovation? (2017)How Do Foreign Institutional …Frequent Financial Reporting and Managerial Myopia (2017)Frequent Financial Reporting …Finance and Corporate Innovation: A Survey (2017)Finance and Corporate Innovat…Corporate investment and changes in GAAP (2016)Corporate investment and chan…A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports (2015)A New Measure of Disclosure Q…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Capital markets research in accounting (2001)Implications for GAAP from an analysis of positive research in accounting (2010)Tournament incentives, firm risk, and corporate policies (2011)The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Family Control of Firms and Industries (2009)The Adolescence of Family Firm Research (2012)The mystery of zero-leverage firms (2013)The Scree Test For The Number Of Factors (1966)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The sensitivity of CEO wealth to equity risk: an analysis of the magnitude and determinants (1999)The use of equity grants to manage optimal equity incentive levels (1999)The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Disclosure Tone and Shareholder Litigation (2011)Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011)The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure (2015)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Limited-dependent and qualitative variables in econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. 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this work references cited by second hop

References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1983Discretionary disclosure3,477 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies1,259 cited
  • 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited
  • 2002Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays792 cited
  • 2009Founders, heirs, and corporate opacity in the United States☆614 cited

Cited by

  • 2019Economic policy uncertainty, cost of capital, and corporate innovation558 cited
  • 2017How Do Foreign Institutional Investors Enhance Firm Innovation?505 cited
  • 2023Going digital: implications for firm value and performance449 cited
  • 2020CEO Greed, Corporate Social Responsibility, and Organizational Resilience to Systemic Shocks

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417 cited
  • 2018Transparency and firm innovation377 cited
  • 2017The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets362 cited
  • 2015A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports342 cited
  • 2017Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis332 cited
  • 2017Frequent Financial Reporting and Managerial Myopia290 cited
  • 2017Finance and Corporate Innovation: A Survey283 cited
  • 2021Integrating corporate social responsibility criteria into executive compensation and firm innovation: International evidence276 cited
  • 2016Corporate investment and changes in GAAP267 cited
  • 2019The Innovation Consequences of Mandatory Patent Disclosures243 cited
  • 2021Economic policy uncertainty exposure and corporate innovation investment: Evidence from China240 cited
  • 2020Internal controls, risk management, and cash holdings233 cited
  • 2018Managerial Risk-Taking Incentive and Firm Innovation: Evidence from FAS 123R221 cited