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How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency
13 references·16 citing·42 second hop
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(1993)Do Short-Term Objectives Lead…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Financial disclosure policy in an entry game (1990)Financial disclosure policy i…Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Efficient Capital Markets, In…Dividend Policy under Asymmetric Information (1985)Dividend Policy under Asymmet…Bank Runs, Deposit Insurance, and Liquidity (1983)Bank Runs, Deposit Insurance,…The Private and Social Value of Information and the Reward to Inventive Activity (1978)The Private and Social Value …The Macro Impact of Short‐Termism (2023)The Macro Impact of Short‐Ter…Institutional investors' site visits and corporate social responsibility: Evidence from China (2022)Institutional investors' site…Real effects of auditor conservatism (2021)Real effects of auditor conse…Financial Reporting Frequency and Corporate Innovation (2019)Financial Reporting Frequency…East, West, Home's Best: Do Local CEOs Behave Less Myopically? 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this work references cited by second hop

References

  • 1983Bank Runs, Deposit Insurance, and Liquidity9,689 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1985Dividend Policy under Asymmetric Information3,459 cited
  • 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
  • 2001Essays on disclosure2,478 cited
  • 1978The Private and Social Value of Information and the Reward to Inventive Activity1,571 cited
  • 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
  • 1990Financial disclosure policy in an entry game852 cited
  • 2008The Stock Market and Corporate Investment: A Test of Catering Theory747 cited
  • 2008Dividends and share repurchases in the European Union451 cited
  • 1993Do Short-Term Objectives Lead to Under- or Overinvestment in Long-Term Projects?418 cited
  • 1994Self-Enforcing Voluntary Disclosures345 cited
  • 1998On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports259 cited

Cited by

  • 2019East, West, Home's Best: Do Local CEOs Behave Less Myopically?178 cited
  • 2016Mutual Fund Transparency and Corporate Myopia

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

158 cited
  • 2015Going short‐term or long‐term? CEO stock options and temporal orientation in the presence of slack147 cited
  • 2017The Real Effects of Mandatory Quarterly Reporting142 cited
  • 2018Sustainability and performance in operations management research113 cited
  • 2023The Macro Impact of Short‐Termism106 cited
  • 2016The Real Costs of Financial Efficiency When Some Information Is Soft105 cited
  • 2012The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers93 cited
  • 2016Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative90 cited
  • 2019Financial Reporting Frequency and Corporate Innovation87 cited
  • 2018Are Founder-Led Firms Less Susceptible to Managerial Myopia?85 cited
  • 2017The Performance Effect of Feedback Frequency and Detail: Evidence from a Field Experiment in Customer Satisfaction82 cited
  • 2014The role of revenue recognition in performance reporting76 cited
  • 2022Institutional investors' site visits and corporate social responsibility: Evidence from China74 cited
  • 2021Real effects of auditor conservatism67 cited
  • 2018The Effect of Mandatory Quarterly Reporting on Firm Value63 cited