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An evaluation of “essays on disclosure” and the disclosure literature in accounting
13 references·16 citing·37 second hop
An evaluation of “essays on disclosure” and the disclosure literature in accounting (2001)An evaluation of “essays on disclosure” a…10. Passions within Reason (2018)10. Passions within ReasonThe cost of capital, corporation finance and the theory of investment (2008)The cost of capital, corporat…Essays on disclosure (2001)Essays on disclosureThe information content of losses (1995)The information content of lo…Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…Positive Accounting Theory (1985)Positive Accounting TheoryOptimal Release of Information By Firms (1985)Optimal Release of Informatio…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Discretionary disclosure (1983)Discretionary disclosureDisclosure Laws and Takeover Bids (1980)Disclosure Laws and Takeover …The Lives of a Cell: Notes of a Biology Watcher (1975)The Lives of a Cell: Notes of…The Lives of a Cell: Notes of a Biology Watcher (1974)The Lives of a Cell: Notes of…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Cost of Capital, Corporat…The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)The Effects of Financial Repo…Information Disclosure in Financial Markets (2017)Information Disclosure in Fin…Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach (2017)Analyst Information Discovery…IRS Attention (2016)IRS AttentionThe relationship between corporate environmental performance and environmental disclosure: An empirical study in China (2014)The relationship between corp…Proprietary Costs and the Disclosure of Information About Customers (2012)Proprietary Costs and the Dis…Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting (2012)Does the Voluntary Adoption o…Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)Scrutiny, Norms, and Selectiv…Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)Earnings conference calls and…The Information Content of IPO Prospectuses (2010)The Information Content of IP…Coming Clean: The Impact of Environmental Performance and Visibility on Corporate Climate Change Disclosure (2010)Coming Clean: The Impact of E…Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings* (2008)Analyst Coverage and the Cost…Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies (2007)Exploring the Effects of Corp…Insider Trading and Voluntary Disclosures (2006)Insider Trading and Voluntary…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Firm‐level Disclosures and th…Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Full Disclosure (2007)Quality Disclosure and Certification: Theory and Practice (2010)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Analyst Coverage and Intangible Assets (2001)Information and the Cost of Capital (2004)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)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)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Law and Finance (1998)Partnerships from cannibals with forks: The triple bottom line of 21st‐century business (1998)Greenwash vs. Brownwash: Exaggeration and Undue Modesty in Corporate Sustainability Disclosure (2014)Greenwashing in environmental, social and governance disclosures (2020)Corporate green bonds (2021)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)Job Market Signaling (1973)The financial reporting environment: Review of the recent literature (2010)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)
this work references cited by second hop

References

  • 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,494 cited
  • 2008The cost of capital, corporation finance and the theory of investment8,614 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1983Discretionary disclosure3,477 cited
  • 2001Essays on disclosure2,478 cited
  • 1995The information content of losses2,315 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1985Optimal Release of Information By Firms1,105 cited
  • 1980Disclosure Laws and Takeover Bids884 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 201810. Passions within Reason574 cited
  • 1975The Lives of a Cell: Notes of a Biology Watcher304 cited
  • 1974The Lives of a Cell: Notes of a Biology Watcher232 cited

Cited by

  • 2011Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing1,672 cited
  • 2019The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review740 cited
  • 2011Earnings conference calls and stock returns: The incremental informativeness of textual tone

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673 cited
  • 2004The Economic Implications of Corporate Financial Reporting621 cited
  • 2010The Information Content of IPO Prospectuses600 cited
  • 2017Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach591 cited
  • 2006Insider Trading and Voluntary Disclosures544 cited
  • 2012Proprietary Costs and the Disclosure of Information About Customers521 cited
  • 2003Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin507 cited
  • 2007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies498 cited
  • 2012Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting416 cited
  • 2017Information Disclosure in Financial Markets413 cited
  • 2010Coming Clean: The Impact of Environmental Performance and Visibility on Corporate Climate Change Disclosure356 cited
  • 2008Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings*309 cited
  • 2014The relationship between corporate environmental performance and environmental disclosure: An empirical study in China294 cited
  • 2016IRS Attention293 cited