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Unobservable Precision Choices in Financial Reporting
5 references·11 citing·52 second hop
Unobservable Precision Choices in Financial Reporting (1996)Unobservable Precision Choices in Financi…The Effect of a Large Shareholder on Corporate Value (1993)The Effect of a Large Shareho…Information quality and discretionary disclosure (1990)Information quality and discr…Disclosure Decisions by Firms and the Competition for Price Efficiency (1989)Disclosure Decisions by Firms…Information quality and the valuation of new issues (1986)Information quality and the v…Optimal Release of Information By Firms (1985)Optimal Release of Informatio…Strategic complexity in disclosure (2023)Strategic complexity in discl…Divide and Inform: Rationing Information to Facilitate Persuasion (2017)Divide and Inform: Rationing …Asymmetric Reporting (2015)Asymmetric ReportingEndogenous Precision of Performance Measures and Limited Managerial Attention (2014)Endogenous Precision of Perfo…Discretionary Aggregation (2014)Discretionary AggregationOptimal Precision of Accounting Information in Debt Financing (2010)Optimal Precision of Accounti…Line-Item Analysis of Earnings Quality (2010)Line-Item Analysis of Earning…Precision in Accounting Information, Financial Leverage and the Value of Equity (2007)Precision in Accounting Infor…Earnings' Quality and Smoothing (2006)Earnings' Quality and Smoothi…Disclosure of market risk or accounting measures of risk: an empirical study (2005)Disclosure of market risk or …How Informative is Risk Reporting? - a Review of Disclosure Models (2004)How Informative is Risk Repor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Large Shareholders and Corporate Control (1986)Production, Information Costs and Economic Organization (1996)Corporate Governance and Control (2002)Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks (2013)Financial distress, earnings management and market pricing of accruals during the global financial crisis (2013)Financial Intermediation, Loanable Funds, and The Real Sector (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative? 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(2002)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Financial Information and Earnings Quality: A Literature Review (2006)Corporate governance efficiency: an indexing approach using the stochastic frontier analysis (2007)Cardinal Welfare, Individualistic Ethics, and Interpersonal Comparisons of Utility (1955)Essays on disclosure (2001)The financial reporting environment: Review of the recent literature (2010)Implications of biased reporting: conservative and liberal accounting policies in oligopolies (2015)Limited Attention: Implications for Financial Reporting (2018)Creating Controversy in Proxy Voting Advice (2021)Annual report readability, current earnings, and earnings persistence (2008)Narrative R&D disclosure and insider trading profitability: Evidence from China (2024)Generative AI in Financial Reporting (2026)
this work references cited by second hop

References

  • 1986Information quality and the valuation of new issues1,180 cited
  • 1985Optimal Release of Information By Firms1,105 cited
  • 1990Information quality and discretionary disclosure784 cited
  • 1989Disclosure Decisions by Firms and the Competition for Price Efficiency434 cited
  • 1993The Effect of a Large Shareholder on Corporate Value336 cited

Cited by

  • 2017Divide and Inform: Rationing Information to Facilitate Persuasion60 cited
  • 2023Strategic complexity in disclosure45 cited
  • 2006Earnings' Quality and Smoothing45 cited
  • 2010Optimal Precision of Accounting Information in Debt Financing36 cited
  • 2010Line-Item Analysis of Earnings Quality34 cited
  • 2014Endogenous Precision of Performance Measures and Limited Managerial Attention31 cited
  • 2015Asymmetric Reporting30 cited
  • 2007Precision in Accounting Information, Financial Leverage and the Value of Equity27 cited
  • 2014Discretionary Aggregation25 cited
  • 2005Disclosure of market risk or accounting measures of risk: an empirical study25 cited
  • 2004How Informative is Risk Reporting? - a Review of Disclosure Models

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25 cited