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The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015)
16 references·3 citing·31 second hop
The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015) (2015)The relation between disclosure quality a…Financial Reporting Quality of U.S. Private and Public Firms (2013)Financial Reporting Quality o…Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Executive Overconfidence and …Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…Does Income Smoothing Improve Earnings Informativeness? (2006)Does Income Smoothing Improve…Performance matched discretionary accrual measures (2005)Performance matched discretio…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…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…Empirical research on accounting choice (2001)Empirical research on account…On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Optimal Release of Information By Firms (1985)Optimal Release of Informatio…Exploring Sustainable Finance: A Qualitative Inquiry into Responsible Investment and ESG Risk Evaluation (2024)Exploring Sustainable Finance…Risk disclosure, income smoothing and firm risk (2020)Risk disclosure, income smoot…Board Characteristics and Negative Disclosure Tone (2019)Board Characteristics and Neg…INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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 Determination of Financial Structure: The Incentive-Signalling Approach (1977)Analyst Coverage and Intangible Assets (2001)Information and the Cost of Capital (2004)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The quality of accounting information in politically connected firms (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Disclosure level and the cost of equity capital. (1997)Equity Incentives and Earnings Management (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The cost of capital, corporation finance and the theory of investment (2008)The economic implications of corporate financial reporting (2005)Founding Family Ownership and Earnings Quality (2006)Managerial Ability and Earnings Quality (2012)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
this work references cited by second hop

References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 1985Optimal Release of Information By Firms1,105 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 2011Executive Overconfidence and the Slippery Slope to Financial Misreporting1,040 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 2002The Balance Sheet as an Earnings Management Constraint909 cited
  • 2006Does Income Smoothing Improve Earnings Informativeness?

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819 cited
  • 2013Financial Reporting Quality of U.S. Private and Public Firms408 cited
  • Cited by

    • 2024Exploring Sustainable Finance: A Qualitative Inquiry into Responsible Investment and ESG Risk Evaluation25 cited
    • 2020Risk disclosure, income smoothing and firm risk18 cited
    • 2019Board Characteristics and Negative Disclosure Tone16 cited