Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment

3 references·16 citing·49 second hop

FromToDepth

this work references cited by second hop

References

2008Financial Accounting Standards Board (FASB)1,095 cited
1998The Association between Competition and Managers' Business Segment Reporting Decisions517 cited
2003The Impact of SFAS No. 131 on Information and Monitoring454 cited

Cited by

2012Explanatory Factors of Integrated Sustainability and Financial Reporting487 cited
2007Segment Profitability and the Proprietary and Agency Costs of Disclosure467 cited
2013Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures429 cited
2008The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research419 cited
2007Does good corporate governance reduce information asymmetry around quarterly earnings announcements?395 cited
2014Industry concentration and corporate disclosure policy382 cited
2010Does Silence Speak? An Empirical Analysis of Disclosure Choices During Conference Calls373 cited
2013Auditor Style and Financial Statement Comparability370 cited
2017The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets362 cited
2013Tax avoidance and geographic earnings disclosure356 cited
2017Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

332 cited

2009Perceived competition, profitability and the withholding of information about sales and the cost of sales269 cited

2007Voluntary Disclosure in R&D‐Intensive Industries*247 cited

2016Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions243 cited

2008Corporate Investments: Learning from Restatements225 cited

2021Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour225 cited