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Voluntary Disclosure of Free Cash Flow Information
16 references·5 citing·38 second hop
Voluntary Disclosure of Free Cash Flow Information (2006)Voluntary Disclosure of Free Cash Flow In…The Persistence and Pricing of the Cash Component of Earnings (2008)The Persistence and Pricing o…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Over-investment of free cash flow (2006)Over-investment of free cash …The economic implications of corporate financial reporting (2005)The economic implications of …Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings (2004)Earnings Informativeness and …Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings (2003)Got Information? Investor Res…Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings (2003)Assessing the relative inform…An empirical analysis of analysts’ cash flow forecasts (2003)An empirical analysis of anal…A review of the empirical disclosure literature: discussion (2001)A review of the empirical dis…Relative valuation roles of equity book value and net income as a function of financial health (1998)Relative valuation roles of e…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Risk aversion, uncertain information, and market efficiency (1988)Risk aversion, uncertain info…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Financial Ratios and the Prob…Value and Capital (1939)Value and CapitalThe quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis (2023)The quality of voluntary and …Corporate governance mechanism and comparative analysis of one-tier and two-tier board structures: evidence from ASEAN countries (2020)Corporate governance mechanis…Free Cash Flow Disclosure in Earnings Announcements (2018)Free Cash Flow Disclosure in …Managers' incentives for issuing cash flow forecasts (2014)Managers' incentives for issu…Voluntary disclosure in the annual reports of Fijian companies (2013)Voluntary disclosure in the a…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Conditional logit analysis of qualitative choice behavior (1972)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)The Effect of Audit Quality on Earnings Management* (1998)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)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)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Capital markets research in accounting (2001)Do investors overvalue firms with bloated balance sheets? (2004)Innovative efficiency and stock returns (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)How does financial reporting quality relate to investment efficiency? (2009)Government intervention and investment efficiency: Evidence from China (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Cross-Section of Expected Stock Returns (1992)Determinants of voluntary CSR disclosure: empirical evidence from Germany (2010)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Self-fulfilling prophecies (1981)The contingent valuation method: a review (2003)Rare Disasters, Asset Prices, and Welfare Costs (2009)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
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References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 1939Value and Capital2,893 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 1998Relative valuation roles of equity book value and net income as a function of financial health897 cited
  • 2001A review of the empirical disclosure literature: discussion805 cited
  • 2003Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings557 cited
  • 1988Risk aversion, uncertain information, and market efficiency519 cited
  • 2003An empirical analysis of analysts’ cash flow forecasts464 cited
  • 2004Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings456 cited
  • 2008The Persistence and Pricing of the Cash Component of Earnings

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289 cited
  • 2003Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings283 cited
  • Cited by

    • 2013Voluntary disclosure in the annual reports of Fijian companies33 cited
    • 2018Free Cash Flow Disclosure in Earnings Announcements32 cited
    • 2023The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis28 cited
    • 2020Corporate governance mechanism and comparative analysis of one-tier and two-tier board structures: evidence from ASEAN countries27 cited
    • 2014Managers' incentives for issuing cash flow forecasts18 cited