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Voluntary Disclosure in R&D‐Intensive Industries*
16 references·16 citing·34 second hopsampled
Voluntary Disclosure in R&D‐Intensive Industries* (2007)Voluntary Disclosure in R&D‐Intensive Ind…The Stock Market Valuation of Research and Development Expenditures (2001)The Stock Market Valuation of…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Information asymmetry, valuation, and the corporate spin-off decision (1999)Information asymmetry, valuat…Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads (1997)Management Forecasts and Info…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Detecting long-run abnormal stock returns: The empirical power and specification of test statistics (1997)Detecting long-run abnormal s…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Discretionary Disclosure and External Financing. (1995)Discretionary Disclosure and …Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Disclosure Policy, Informatio…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Financial disclosure policy in an entry game (1990)Financial disclosure policy i…Discretionary disclosure (1983)Discretionary disclosureThe 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…Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation (2024)Measuring innovation and navi…The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings (2021)The Role of Disclosure and In…Product Market Competition and Voluntary Corporate Social Responsibility Disclosures† (2021)Product Market Competition an…The impact of online display advertising and paid search advertising relative to offline advertising on firm performance and firm value (2020)The impact of online display …The color of shareholders' money: Institutional shareholders' political values and corporate environmental disclosure (2020)The color of shareholders' mo…Do Innovative Firms Communicate More? Evidence from the Relation between Patenting and Management Guidance (2020)Do Innovative Firms Communica…The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance (2019)The substitutive relation bet…Deterrent Disclosure (2019)Deterrent DisclosureCEO Behavioral Integrity, Auditor Responses, and Firm Outcomes (2019)CEO Behavioral Integrity, Aud…Voluntary disclosure of non-financial information and its association with sustainability performance (2017)Voluntary disclosure of non-f…Stakeholder Relevance for Reporting (2015)Stakeholder Relevance for Rep…The informational relevance of corporate social responsibility: evidence from DS400 index reconstitutions (2011)The informational relevance o…The accounting treatment of intangibles – A critical review of the literature (2011)The accounting treatment of i…Intangible assets, IFRS and analysts’ earnings forecasts (2011)Intangible assets, IFRS and a…Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings? (2009)Do Direct Cash Flow Disclosur…Customer Satisfaction and Stock Returns Risk (2009)Customer Satisfaction and Sto…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)Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)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)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)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)Why Firms Voluntarily Disclose Bad News (1994)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Using daily stock returns (1985)Common risk factors in the returns on stocks and bonds (1993)Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1 (1998)Capital markets research in accounting (2001)Introductory Econometrics for Finance (2008)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Risk, Return, and Equilibrium: Empirical Tests (1973)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Voluntary disclosure with a strategic opponent (1990)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1983Discretionary disclosure3,477 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1997Detecting long-run abnormal stock returns: The empirical power and specification of test statistics2,690 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2001The Stock Market Valuation of Research and Development Expenditures1,734 cited
  • 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*1,183 cited
  • 1990Financial disclosure policy in an entry game852 cited
  • 1999Information asymmetry, valuation, and the corporate spin-off decision836 cited
  • 1995

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

Discretionary Disclosure and External Financing.
646 cited
  • 1997Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads639 cited
  • Cited by

    • 2009Customer Satisfaction and Stock Returns Risk279 cited
    • 2011The informational relevance of corporate social responsibility: evidence from DS400 index reconstitutions236 cited
    • 2021Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†189 cited
    • 2015Stakeholder Relevance for Reporting167 cited
    • 2009Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?156 cited
    • 2024Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation152 cited
    • 2021The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings149 cited
    • 2017Voluntary disclosure of non-financial information and its association with sustainability performance145 cited
    • 2019CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes143 cited
    • 2011The accounting treatment of intangibles – A critical review of the literature138 cited
    • 2019Deterrent Disclosure137 cited
    • 2020The impact of online display advertising and paid search advertising relative to offline advertising on firm performance and firm value119 cited
    • 2020The color of shareholders' money: Institutional shareholders' political values and corporate environmental disclosure111 cited
    • 2020Do Innovative Firms Communicate More? Evidence from the Relation between Patenting and Management Guidance92 cited
    • 2011Intangible assets, IFRS and analysts’ earnings forecasts91 cited
    • 2019The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance90 cited