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Does the cessation of quarterly earnings guidance reduce investors’ short-termism?
16 references·7 citing·26 second hop
Does the cessation of quarterly earnings guidance reduce investors’ short-termism? (2017)Does the cessation of quarterly earnings …Innovation and Institutional Ownership (2013)Innovation and Institutional …Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Institutional Investors and Equity Prices (2001)Institutional Investors and E…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 disclosureThe Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Efficient Capital Markets, In…Takeover Threats and Managerial Myopia (1988)Takeover Threats and Manageri…The short-termism trap: Catering to informed investors with limited horizons (2024)The short-termism trap: Cater…Flu Fallout: Information Production Constraints and Corporate Disclosure (2023)Flu Fallout: Information Prod…Do Capital Markets Punish Managerial Myopia? Evidence from Myopic Research and Development Cuts (2023)Do Capital Markets Punish Man…Voluntary disclosure and corporate innovation (2021)Voluntary disclosure and corp…Human Capital resource as cost or investment: A market-based analysis (2021)Human Capital resource as cos…Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries (2020)Does Short-Termism Influence …Experiences of Embedding Long-Term Thinking in an Environment of Short-Termism and Sub-par Business Performance: Investing in Intangibles for Sustainable Growth (2018)Experiences of Embedding Long…Job Market Signaling (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Dividend Policy under Asymmetric Information (1985)A Survey of Corporate Governance (1997)Corporate Governance and Equity Prices (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Valuation of Uncertain Income Streams and the Pricing of Options (1976)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Earnings Management During Import Relief Investigations (1991)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Disclosure level and the cost of equity capital. (1997)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)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)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A review of tax research (2010)Opaque financial reports, R2, and crash risk☆ (2009)
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
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
  • 2001Essays on disclosure2,478 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 2013Innovation and Institutional Ownership1,947 cited
  • 2001Institutional Investors and Equity Prices

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1,772 cited
  • 1988Takeover Threats and Managerial Myopia1,670 cited
  • Cited by

    • 2018Experiences of Embedding Long-Term Thinking in an Environment of Short-Termism and Sub-par Business Performance: Investing in Intangibles for Sustainable Growth47 cited
    • 2021Human Capital resource as cost or investment: A market-based analysis39 cited
    • 2023Do Capital Markets Punish Managerial Myopia? Evidence from Myopic Research and Development Cuts34 cited
    • 2024The short-termism trap: Catering to informed investors with limited horizons33 cited
    • 2020Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries16 cited
    • 2023Flu Fallout: Information Production Constraints and Corporate Disclosure15 cited
    • 2021Voluntary disclosure and corporate innovation14 cited