SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Determinants of segment disclosure deficiencies and the effect of the SEC comment letter process
16 references·7 citing·36 second hop
Determinants of segment disclosure deficiencies and the effect of the SEC comment letter process (2015)Determinants of segment disclosure defici…The economic implications of corporate financial reporting (2005)The economic implications of …Information and the Cost of Capital (2004)Information and the Cost of C…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Essays on disclosure (2001)Essays on disclosureStock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Agency Cost of Free Cash Flow, Corporate Finance, and Takeovers (1999)Agency Cost of Free Cash Flow…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Diversification's effect on firm value (1995)Diversification's effect on f…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Tobin's q, Corporate Diversification, and Firm Performance (1994)Tobin's q, Corporate Diversif…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Optimal Release of Information By Firms (1985)Optimal Release of Informatio…Discretionary disclosure (1983)Discretionary disclosureThe impact of annual reports transparency and comment letters on the cost of debt: Evidence for China (2023)The impact of annual reports …Can Inquiry Letters Make R&D Information Pricing More Effective? Evidence from China (2023)Can Inquiry Letters Make R&D …SEC comment letters on form S-4 and M&A accounting quality (2022)SEC comment letters on form S…Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters (2022)Regulatory risk and auditors’…Common ownership and the spillover effect of market reaction: Evidence from stock exchange comment letters (2022)Common ownership and the spil…The SEC Filing Review Process: A Survey and Future Research Opportunities* (2021)The SEC Filing Review Process…The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union (2019)The interplay between mandato…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)Illiquidity and stock returns: cross-section and time-series effects (2002)The Cross‐Section of Volatility and Expected Returns (2006)Determinants of corporate borrowing (1977)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Investor Protection and Corporate Valuation (2002)Digital Business Strategy: Toward a Next Generation of Insights (2013)Specification Tests in Econometrics (1978)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 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)Earnings Management During Import Relief Investigations (1991)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Continuous Auctions and Insider Trading (1985)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)The financial reporting environment: Review of the recent literature (2010)A Survey of Corporate Governance (1997)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
this work references cited by second hop

References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 1983Discretionary disclosure3,477 cited
  • 1995Diversification's effect on firm value3,069 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Essays on disclosure2,478 cited
  • 1994Tobin's q, Corporate Diversification, and Firm Performance2,437 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1999Agency Cost of Free Cash Flow, Corporate Finance, and Takeovers1,853 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study

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

1,266 cited
  • 1985Optimal Release of Information By Firms1,105 cited
  • Cited by

    • 2019The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union63 cited
    • 2021The SEC Filing Review Process: A Survey and Future Research Opportunities*59 cited
    • 2022Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters48 cited
    • 2022SEC comment letters on form S-4 and M&A accounting quality47 cited
    • 2023The impact of annual reports transparency and comment letters on the cost of debt: Evidence for China25 cited
    • 2023Can Inquiry Letters Make R&D Information Pricing More Effective? Evidence from China23 cited
    • 2022Common ownership and the spillover effect of market reaction: Evidence from stock exchange comment letters22 cited