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Discretionary disclosure and stock-based incentives
16 references·16 citing·25 second hopsampled
Discretionary disclosure and stock-based incentives (2002)Discretionary disclosure and stock-based …VALUE MAXIMIZATION, STAKEHOLDER THEORY, AND THE CORPORATE OBJECTIVE FUNCTION (2001)VALUE MAXIMIZATION, STAKEHOLD…Financial accounting information and corporate governance (2001)Financial accounting informat…Essays on disclosure (2001)Essays on disclosureThe Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Management entrenchment (1989)Management entrenchmentManagement ownership and market valuation (1988)Management ownership and mark…Positive Accounting Theory (1985)Positive Accounting TheoryDisclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Discretionary disclosure (1983)Discretionary disclosureINFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)INFORMATIONAL ASYMMETRIES, FI…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Integrated Reporting Quality: An Empirical Analysis (2018)Integrated Reporting Quality:…CEO Overconfidence and Management Forecasting (2015)CEO Overconfidence and Manage…Forward-Looking MD&A Disclosures and the Information Environment (2014)Forward-Looking MD&A Disclosu…Tax avoidance and geographic earnings disclosure (2013)Tax avoidance and geographic …Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures (2013)Narrative Disclosure and Earn…Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks (2013)Bank governance, regulation, …Executive stock options, differential risk-taking incentives, and firm value (2011)Executive stock options, diff…CEO Ability and Management Earnings Forecasts * (2011)CEO Ability and Management Ea…Does Silence Speak? An Empirical Analysis of Disclosure Choices During Conference Calls (2010)Does Silence Speak? An Empiri…Management Earnings Forecasts: A Review and Framework (2008)Management Earnings Forecasts…Do Family Firms Provide More or Less Voluntary Disclosure? (2008)Do Family Firms Provide More …Board Structure, Ownership, and Voluntary Disclosure in Ireland (2008)Board Structure, Ownership, a…The Association between Board Composition and Different Types of Voluntary Disclosure (2007)The Association between Board…Executive Compensation: A Multidisciplinary Review of Recent Developments (2007)Executive Compensation: A Mul…Insider Trading and Voluntary Disclosures (2006)Insider Trading and Voluntary…Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)Environmental disclosure qual…Coefficient Alpha and the Internal Structure of Tests (1951)The Cross-Section of Expected Stock Returns (1992)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Corporate financing and investment decisions when firms have information that investors do not have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)Determinants of corporate borrowing (1977)Financial Intermediation and Delegated Monitoring (1984)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1977INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION4,056 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1983Discretionary disclosure3,477 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Essays on disclosure2,478 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 1989Management entrenchment2,155 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2001VALUE MAXIMIZATION, STAKEHOLDER THEORY, AND THE CORPORATE OBJECTIVE FUNCTION

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Cited by

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  • 2015CEO Overconfidence and Management Forecasting534 cited
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  • 2007The Association between Board Composition and Different Types of Voluntary Disclosure527 cited
  • 2011CEO Ability and Management Earnings Forecasts *508 cited
  • 2008Board Structure, Ownership, and Voluntary Disclosure in Ireland467 cited
  • 2011Executive stock options, differential risk-taking incentives, and firm value464 cited
  • 2013Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures429 cited
  • 2014Forward-Looking MD&A Disclosures and the Information Environment384 cited
  • 2010Does Silence Speak? An Empirical Analysis of Disclosure Choices During Conference Calls373 cited
  • 2013Tax avoidance and geographic earnings disclosure356 cited
  • 2018Integrated Reporting Quality: An Empirical Analysis308 cited
  • 2013Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks304 cited