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Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’
16 references·16 citing·38 second hopsampled
Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’ (2011)Challenges and opportunities in disclosur…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach (2010)The Information Content of Fo…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…The Role of the Business Press as an Information Intermediary (2009)The Role of the Business Pres…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The Press as a Watchdog for Accounting Fraud (2006)The Press as a Watchdog for A…International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Differences in …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Equity Premium (2002)The Equity PremiumThe information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)The information content of st…In Search of New Foundations (2000)In Search of New FoundationsThe conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Discretionary disclosure (1983)Discretionary disclosureProduct Market Competition and Voluntary Corporate Social Responsibility Disclosures† (2021)Product Market Competition an…Non‐Answers During Conference Calls (2021)Non‐Answers During Conference…How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation? (2021)How Does Financial‐Reporting …Creating sustainability reports that matter: an investigation of factors behind the narratives (2021)Creating sustainability repor…A Textual Analysis of US Corporate Social Responsibility Reports (2020)A Textual Analysis of US Corp…Reporting Regulation and Corporate Innovation (2019)Reporting Regulation and Corp…Measuring Disclosure Using 8-K Filings (2019)Measuring Disclosure Using 8-…Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article (2019)Corporate Financial Disclosur…Size management by European private firms to minimize proprietary costs of disclosure (2018)Size management by European p…Competition and voluntary disclosure: evidence from deregulation in the banking industry (2018)Competition and voluntary dis…The JOBS Act and the Costs of Going Public (2017)The JOBS Act and the Costs of…Is the Risk of Product Market Predation a Cost of Disclosure? (2016)Is the Risk of Product Market…Competition and Bank Opacity (2016)Competition and Bank OpacityMandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests (2013)Mandatory Disclosure, Volunta…Does Investment-Related Pressure Lead to Misreporting? An Analysis of Reporting Following M&A Transactions (2012)Does Investment-Related Press…Industry Concentration and Corporate Disclosure Policy (2010)Industry Concentration and Co…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)The economic implications of corporate financial reporting (2005)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)A Contribution to the Theory of Economic Growth (1956)Increasing Returns and Long-Run Growth (1986)Law and Finance (1998)Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk (2001)R2 around the world: New theory and new tests☆ (2005)Does board gender diversity improve the informativeness of stock prices? (2011)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)Job Market Signaling (1973)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1983Discretionary disclosure3,477 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2000In Search of New Foundations1,503 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?1,369 cited
  • 2002The Equity Premium1,331 cited

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2009
The Role of the Business Press as an Information Intermediary
1,116 cited
  • 2006The Press as a Watchdog for Accounting Fraud1,049 cited
  • Cited by

    • 2016Competition and Bank Opacity221 cited
    • 2021Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†189 cited
    • 2016Is the Risk of Product Market Predation a Cost of Disclosure?174 cited
    • 2021How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?164 cited
    • 2018Size management by European private firms to minimize proprietary costs of disclosure153 cited
    • 2018Competition and voluntary disclosure: evidence from deregulation in the banking industry141 cited
    • 2013Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests138 cited
    • 2019Reporting Regulation and Corporate Innovation135 cited
    • 2017The JOBS Act and the Costs of Going Public129 cited
    • 2021Non‐Answers During Conference Calls116 cited
    • 2010Industry Concentration and Corporate Disclosure Policy116 cited
    • 2020A Textual Analysis of US Corporate Social Responsibility Reports113 cited
    • 2019Measuring Disclosure Using 8-K Filings110 cited
    • 2021Creating sustainability reports that matter: an investigation of factors behind the narratives92 cited
    • 2012Does Investment-Related Pressure Lead to Misreporting? An Analysis of Reporting Following M&A Transactions84 cited
    • 2019Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article75 cited