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Annual report readability and corporate agency costs
16 references·16 citing·33 second hopsampled
Annual report readability and corporate agency costs (2018)Annual report readability and corporate a…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…Tunneling through intercorporate loans: The China experience☆ (2010)Tunneling through intercorpor…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Agency Costs and Ownership Structure (2000)Agency Costs and Ownership St…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Firms, Contracts, and Financial Structure (1995)Firms, Contracts, and Financi…On the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…On the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…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…EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)EFFICIENT CAPITAL MARKETS: A …Peeking into Corporate Greenwashing through the Readability of ESG Disclosures (2024)Peeking into Corporate Greenw…Is transparency in sustainability the fruit of business trust: Evidence from sustainability disclosure? (2024)Is transparency in sustainabi…Exploring the digital era: Has digital technology innovation reshaped investment efficiency in Chinese enterprises? (2024)Exploring the digital era: Ha…Annual report readability and trade credit financing: Evidence from China (2024)Annual report readability and…Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? (2023)Does managerial ability and a…Does innovation in environmental, social, and governance disclosures pay off in China? An integrated reporting perspective (2023)Does innovation in environmen…Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China (2022)Corporate Tax Avoidance and C…Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda* (2021)Readability of Accounting Dis…Does intellectual capital and corporate governance have an impact on annual report readability? Evidence from an emerging market (2021)Does intellectual capital and…Detection of fraud statement based on word vector: Evidence from financial companies in China (2021)Detection of fraud statement …Annual report readability, agency costs, firm performance: an investigation of Oman's financial sector (2021)Annual report readability, ag…Readability of sustainability reports: evidence from Indonesia (2020)Readability of sustainability…Explain or conceal? Causal language intensity in annual report and stock price crash risk (2020)Explain or conceal? Causal la…Auditors’ response to readability of financial statement notes (2020)Auditors’ response to readabi…Chinese annual report readability: measurement and test (2019)Chinese annual report readabi…Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms (2018)Readability, governance and p…The Problem of Social Cost (1960)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Investor protection and corporate governance (2000)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Behavior of Stock-Market Prices (1965)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Users of the world, unite! The challenges and opportunities of Social Media (2009)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Noise Trader Risk in Financial Markets (1990)Efficient Capital Markets: II (1991)Investor Psychology and Security Market Under‐ and Overreactions (1998)The Evolution of Cooperation (1981)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)The economic implications of corporate financial reporting (2005)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)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1970EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK*15,723 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1980On the Impossibility of Informationally Efficient Markets5,122 cited
  • 1995Firms, Contracts, and Financial Structure4,671 cited
  • 1980On the Impossibility of Informationally Efficient Markets3,640 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2000Agency Costs and Ownership Structure2,517 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2010Tunneling through intercorporate loans: The China experience☆

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

1,600 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • Cited by

    • 2020Readability of sustainability reports: evidence from Indonesia104 cited
    • 2020Explain or conceal? Causal language intensity in annual report and stock price crash risk79 cited
    • 2018Readability, governance and performance: a test of the obfuscation hypothesis in Qatari listed firms67 cited
    • 2022Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China67 cited
    • 2021Annual report readability, agency costs, firm performance: an investigation of Oman's financial sector65 cited
    • 2020Auditors’ response to readability of financial statement notes55 cited
    • 2021Does intellectual capital and corporate governance have an impact on annual report readability? Evidence from an emerging market53 cited
    • 2021Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda*44 cited
    • 2023Does managerial ability and auditor report readability affect corporate liquidity and cost of debt?44 cited
    • 2019Chinese annual report readability: measurement and test43 cited
    • 2021Detection of fraud statement based on word vector: Evidence from financial companies in China39 cited
    • 2024Annual report readability and trade credit financing: Evidence from China38 cited
    • 2024Peeking into Corporate Greenwashing through the Readability of ESG Disclosures37 cited
    • 2023Does innovation in environmental, social, and governance disclosures pay off in China? An integrated reporting perspective37 cited
    • 2024Is transparency in sustainability the fruit of business trust: Evidence from sustainability disclosure?35 cited
    • 2024Exploring the digital era: Has digital technology innovation reshaped investment efficiency in Chinese enterprises?34 cited