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Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation
16 references·4 citing·31 second hop
Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation (2000)Voluntary Disclosure in a Multi-Audience …Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…The Association between Competition and Managers' Business Segment Reporting Decisions (1998)The Association between Compe…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…Accounting choice in troubled companies (1994)Accounting choice in troubled…Disclosure Policies with Multiple Users (1993)Disclosure Policies with Mult…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Voluntary disclosure with a strategic opponent (1990)Voluntary disclosure with a s…Financial disclosure policy in an entry game (1990)Financial disclosure policy i…Simultaneous Signalling to the Capital and Product Markets (1988)Simultaneous Signalling to th…A Coefficient of Agreement for Nominal Scales (1960)A Coefficient of Agreement fo…Proprietary Costs and Disclosure Substitution: Theory and Empirical Evidence (2018)Proprietary Costs and Disclos…Enron-Era Disclosure of Off-Balance-Sheet Entities (2006)Enron-Era Disclosure of Off-B…Intangibles Disclosure Information on Internet by Multinational Corporations (2003)Intangibles Disclosure Inform…Intangibles Disclosure Information on Internet by Multinational Corporations (2003)Intangibles Disclosure Inform…The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)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)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Performance matched discretionary accrual measures (2005)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)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Shareholder Activism by Institutional Investors: Evidence from CalPERS (1996)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)ESG performance and firm value: The moderating role of disclosure (2017)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The role of information and financial reporting in corporate governance and debt contracting (2010)The effect of institutional ownership on firm transparency and information production (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The Measurement of Observer Agreement for Categorical Data (1977)Schedule for Affective Disorders and Schizophrenia for School-Age Children-Present and Lifetime Version (K-SADS-PL): Initial Reliability and Validity Data (1997)Interrater reliability: the kappa statistic (2012)
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References

  • 1960A Coefficient of Agreement for Nominal Scales42,335 cited
  • 1991Earnings Management During Import Relief Investigations8,369 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
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 1994Accounting choice in troubled companies855 cited
  • 1990Financial disclosure policy in an entry game852 cited
  • 1990Voluntary disclosure with a strategic opponent761 cited
  • 1998The Association between Competition and Managers' Business Segment Reporting Decisions517 cited
  • 1993

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Disclosure Policies with Multiple Users
224 cited
  • 1988Simultaneous Signalling to the Capital and Product Markets208 cited
  • Cited by

    • 2018Proprietary Costs and Disclosure Substitution: Theory and Empirical Evidence30 cited
    • 2006Enron-Era Disclosure of Off-Balance-Sheet Entities18 cited
    • 2003Intangibles Disclosure Information on Internet by Multinational Corporations15 cited
    • 2003Intangibles Disclosure Information on Internet by Multinational Corporations13 cited