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Biased voluntary disclosure
16 references·16 citing·36 second hopsampled
Biased voluntary disclosure (2011)Biased voluntary disclosureEconomic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)Economic Effects of Tightenin…Essays on disclosure (2001)Essays on disclosureAn evaluation of “essays on disclosure” and the disclosure literature in accounting (2001)An evaluation of “essays on d…Voluntary disclosure with a strategic opponent (1990)Voluntary disclosure with a s…Financial disclosure policy in an entry game (1990)Financial disclosure policy i…Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Efficient Capital Markets, In…Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…Signaling Games and Stable Equilibria (1987)Signaling Games and Stable Eq…Equilibrium Selection in Signaling Games (1987)Equilibrium Selection in Sign…On the Strategic Stability of Equilibria (1986)On the Strategic Stability of…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Discretionary disclosure (1983)Discretionary disclosureStrategic Information Transmission (1982)Strategic Information Transmi…The Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Good News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…Disclosure Laws and Takeover Bids (1980)Disclosure Laws and Takeover …Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry (2025)Learning to Disclose: Disclos…Strategic Withholding and Imprecision in Asset Measurement (2021)Strategic Withholding and Imp…Accounting for uncertainty: an application of Bayesian methods to accruals models (2021)Accounting for uncertainty: a…How Pervasive Is Earnings Management? Evidence from a Structural Model (2020)How Pervasive Is Earnings Man…Disclosing to Informed Traders (2020)Disclosing to Informed TradersDeposit Supply and Bank Transparency (2018)Deposit Supply and Bank Trans…Influential Chief Marketing Officers and Management Revenue Forecasts (2017)Influential Chief Marketing O…Cross-Firm Real Earnings Management (2017)Cross-Firm Real Earnings Mana…Voluntary Disclosure and Analyst Forecast (2016)Voluntary Disclosure and Anal…Disclosure and the Cost of Capital: A Survey of the Theoretical Literature (2016)Disclosure and the Cost of Ca…Economic Relations Among Earnings Quality Measures (2015)Economic Relations Among Earn…Bias and the Commitment to Disclosure (2015)Bias and the Commitment to Di…Disclosure and the Cost of Capital: A Survey of the Theoretical Literature (2014)Disclosure and the Cost of Ca…The role of accounting disaggregation in detecting and mitigating earnings management (2013)The role of accounting disagg…Strategic Accounting Disclosure (2013)Strategic Accounting Disclosu…Voluntary Disclosures, Corporate Control, and Investment (2012)Voluntary Disclosures, Corpor…COUNTERSPECULATION, AUCTIONS, AND COMPETITIVE SEALED TENDERS (1961)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Moral Hazard and Observability (1979)An Analysis of the Principal-Agent Problem (1983)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Theory of Incentives: The Principal-Agent Model (2001)Job Market Signaling (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Dividend Policy under Asymmetric Information (1985)A Survey of Corporate Governance (1997)Corporate Governance and Equity Prices (2003)The economic implications of corporate financial reporting (2005)Reexamination of the perfectness concept for equilibrium points in extensive games (1975)Sequential Equilibria (1982)Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt (1991)Legislative leviathan: party government in the House (1993)Non-cooperative games (1989)A Theory of Conformity (1994)Multiagent systems: algorithmic, game-theoretic, and logical foundations (2009)Games and Decisions (2015)The Strategy of Conflict (1960)Herd Behavior and Investment (1988)Domestic Political Audiences and the Escalation of International Disputes (1994)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)An Empirical Evaluation of Accounting Income Numbers (1968)The financial reporting environment: Review of the recent literature (2010)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)Biological signals as handicaps (1990)Intrinsic and Extrinsic Motivation (2003)Incentives and Prosocial Behavior (2006)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 1982Strategic Information Transmission4,289 cited
  • 1983Discretionary disclosure3,477 cited
  • 1987Signaling Games and Stable Equilibria3,227 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 2001Essays on disclosure2,478 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1986On the Strategic Stability of Equilibria1,402 cited
  • 1987Equilibrium Selection in Signaling Games926 cited
  • 1980Disclosure Laws and Takeover Bids884 cited
  • 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
  • 1990Financial disclosure policy in an entry game852 cited
  • 2001An evaluation of “essays on disclosure” and the disclosure literature in accounting791 cited
  • 1990Voluntary disclosure with a strategic opponent761 cited
  • 1988Earnings Management in an Overlapping Generations Model

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730 cited

Cited by

  • 2016Disclosure and the Cost of Capital: A Survey of the Theoretical Literature62 cited
  • 2012Voluntary Disclosures, Corporate Control, and Investment57 cited
  • 2015Bias and the Commitment to Disclosure55 cited
  • 2013Strategic Accounting Disclosure53 cited
  • 2020How Pervasive Is Earnings Management? Evidence from a Structural Model53 cited
  • 2017Influential Chief Marketing Officers and Management Revenue Forecasts44 cited
  • 2015Economic Relations Among Earnings Quality Measures38 cited
  • 2021Accounting for uncertainty: an application of Bayesian methods to accruals models36 cited
  • 2025Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry31 cited
  • 2020Disclosing to Informed Traders28 cited
  • 2021Strategic Withholding and Imprecision in Asset Measurement26 cited
  • 2013The role of accounting disaggregation in detecting and mitigating earnings management24 cited
  • 2017Cross-Firm Real Earnings Management23 cited
  • 2018Deposit Supply and Bank Transparency21 cited
  • 2014Disclosure and the Cost of Capital: A Survey of the Theoretical Literature20 cited
  • 2016Voluntary Disclosure and Analyst Forecast19 cited