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Exploring the R&D Disclosure Environment
16 references·16 citing·37 second hopsampled
Exploring the R&D Disclosure Environment (1999)Exploring the R&D Disclosure EnvironmentFinancial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)To Warn or Not to Warn: Manag…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes (1990)The Management of Corporate F…Information quality and discretionary disclosure (1990)Information quality and discr…Crisis and the Content of Managerial Communications: A Study of the Focus of Attention of Top Managers in Surviving and Failing Firms (1990)Crisis and the Content of Man…Discretionary disclosure (1983)Discretionary disclosureAttributions in the Board Room: Causal Reasoning in Corporate Annual Reports (1983)Attributions in the Board Roo…On financial contracting (1979)On financial contractingA Paradigm for Developing Better Measures of Marketing Constructs (1979)A Paradigm for Developing Bet…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Concise Oxford Dictionary of Current English (1929)The Concise Oxford Dictionary…Enhancing capital market efficiency: The role of data assets disclosure in reducing stock price synchronicity (2024)Enhancing capital market effi…Asymmetric Information and R&D Disclosure: Evidence from Scientific Publications (2023)Asymmetric Information and R&…Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms (2020)Peer R&D disclosure and corpo…R&D disclosures and earnings management (2019)R&D disclosures and earnings …Disclosure of climate risk information by the world’s largest companies (2018)Disclosure of climate risk in…Women in the boardroom and their impact on climate change related disclosure (2017)Women in the boardroom and th…Communicating CSR: integrated approach or Selfie ? Evidence from the Milan Stock Exchange (2016)Communicating CSR: integrated…Capitalizing Research & Development: Signaling or Earnings Management? (2015)Capitalizing Research & Devel…The accounting treatment of intangibles – A critical review of the literature (2011)The accounting treatment of i…R&D Capitalization and Reputation-Driven Real Earnings Management (Partially Retracted) (2010)R&D Capitalization and Reputa…Disclosure theories and disclosure measures (2010)Disclosure theories and discl…Disclosure indices design: does it make a difference? (2009)Disclosure indices design: do…Association between Ownership Structure and Public Announcements' Disclosures (2009)Association between Ownership…R&D Capitalization and Reputation-Driven Real Earnings Management (2008)R&D Capitalization and Reputa…The effect of management incentives and cross-listing status on the accounting treatment of R&D spending (2003)The effect of management ince…Not‐for‐Profit Annual Reports: What do Museum Managers Communicate? (2003)Not‐for‐Profit Annual Reports…The Problem of Social Cost (1960)The Pricing of Options and Corporate Liabilities (1973)Financial Intermediation and Delegated Monitoring (1984)A Survey of Corporate Governance (1997)An Empirical Evaluation of Accounting Income Numbers (1968)The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Capital markets research in accounting (2001)Valuing Customers (2004)Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)Coefficient Alpha and the Internal Structure of Tests (1951)The Theory of Buyer Behavior (1971)The Nature and Scope of Marketing (1976)Measuring Service Quality: A Reexamination and Extension (1992)Trust and TAM in Online Shopping: An Integrated Model1 (2003)\nThe use of partial least squares path modeling in international marketing (2009)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Specification Tests in Econometrics (1978)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Separation of Ownership and Control (1983)Law and Finance (1998)Job Market Signaling (1973)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

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1979A Paradigm for Developing Better Measures of Marketing Constructs16,553 cited
  • 1983Discretionary disclosure3,477 cited
  • 1979On financial contracting2,901 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 1929The Concise Oxford Dictionary of Current English1,076 cited
  • 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.896 cited
  • 1990Information quality and discretionary disclosure784 cited
  • 1990The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes634 cited
  • 1983Attributions in the Board Room: Causal Reasoning in Corporate Annual Reports

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611 cited
  • 1990Crisis and the Content of Managerial Communications: A Study of the Focus of Attention of Top Managers in Surviving and Failing Firms605 cited
  • Cited by

    • 2011The accounting treatment of intangibles – A critical review of the literature138 cited
    • 2015Capitalizing Research & Development: Signaling or Earnings Management?103 cited
    • 2017Women in the boardroom and their impact on climate change related disclosure91 cited
    • 2010R&D Capitalization and Reputation-Driven Real Earnings Management (Partially Retracted)75 cited
    • 2003Not‐for‐Profit Annual Reports: What do Museum Managers Communicate?70 cited
    • 2016Communicating CSR: integrated approach or Selfie ? Evidence from the Milan Stock Exchange69 cited
    • 2024Enhancing capital market efficiency: The role of data assets disclosure in reducing stock price synchronicity68 cited
    • 2009Disclosure indices design: does it make a difference?66 cited
    • 2009Association between Ownership Structure and Public Announcements' Disclosures64 cited
    • 2010Disclosure theories and disclosure measures59 cited
    • 2018Disclosure of climate risk information by the world’s largest companies59 cited
    • 2023Asymmetric Information and R&D Disclosure: Evidence from Scientific Publications54 cited
    • 2003The effect of management incentives and cross-listing status on the accounting treatment of R&D spending53 cited
    • 2008R&D Capitalization and Reputation-Driven Real Earnings Management44 cited
    • 2020Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms38 cited
    • 2019R&D disclosures and earnings management33 cited