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Enhanced business reporting: value relevance and determinants of valuation-related disclosures
16 references·1 citing·39 second hop
Enhanced business reporting: value relevance and determinants of valuation-related disclosures (2017)Enhanced business reporting: value releva…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility (2001)Does Doing Good Always Lead t…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The market for “lemons”: quality uncertainty and the market mechanism (1984)The market for “lemons”: qual…The Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Good News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…Coefficient Alpha and the Internal Structure of Tests (1951)Coefficient Alpha and the Int…Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible? (2024)Corporate responsibility and …COUNTERSPECULATION, AUCTIONS, AND COMPETITIVE SEALED TENDERS (1961)Moral Hazard and Observability (1979)Moral Hazard in Teams (1982)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)The economic implications of corporate financial reporting (2005)Psychology of intergroup relations (1986)Social Identity Theory and the Organization (1989)The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders (1991)What We Know and Don’t Know About Corporate Social Responsibility (2012)Corporate social responsibility and access to finance (2013)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)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)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)The Theory of the Estimation of Test Reliability (1937)Measurement and prediction (1950)Theory of Mental Tests (1950)Intraclass correlations: Uses in assessing rater reliability. (1979)The Pittsburgh sleep quality index: A new instrument for psychiatric practice and research (1989)The theory of planned behavior (1991)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)An Integrative Model Of Organizational Trust (1995)Large Shareholders and Corporate Control (1986)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2016)The Evolution of Cooperation (1981)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1951Coefficient Alpha and the Internal Structure of Tests45,148 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2001Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility4,671 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,399 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited

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  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 1984The market for “lemons”: quality uncertainty and the market mechanism2,323 cited
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    • 2024Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible?24 cited