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Proprietary Costs and Disclosure Substitution: Theory and Empirical Evidence
16 references·3 citing·48 second hopsampled
Proprietary Costs and Disclosure Substitution: Theory and Empirical Evidence (2018)Proprietary Costs and Disclosure Substitu…Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Disclosure processing costs, …The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)Guiding through the Fog: Fina…Proprietary Costs and the Disclosure of Information About Customers (2012)Proprietary Costs and the Dis…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…Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications (2010)Large‐Sample Evidence on Firm…The economic implications of corporate financial reporting (2005)The economic implications of …The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts (2005)The Association between Outsi…Credibility of Management Forecasts (2005)Credibility of Management For…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Discretionary Management Earnings Forecast Disclosures: Antecedents and Outcomes Associated with Forecast Venue and Forecast Specificity Choices (1998)Discretionary Management Earn…A Simple Theory of Advertising as a Good or Bad (1993)A Simple Theory of Advertisin…Information quality and discretionary disclosure (1990)Information quality and discr…Nondisclosure and analyst behavior: Evidence from redaction of proprietary information from public filings (2022)Nondisclosure and analyst beh…Strategic Withholding and Imprecision in Asset Measurement (2021)Strategic Withholding and Imp…On Market Concentration and Disclosure (2020)On Market Concentration and D…Discretionary disclosure (1983)Disclosure of Nonproprietary Information (1985)Financial disclosure policy in an entry game (1990)Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index (2007)Do environmental, social, and governance activities improve corporate financial performance? (2018)Climate Risk Disclosure and Institutional Investors (2023)Limited-dependent and qualitative variables in econometrics (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)The role of information and financial reporting in corporate governance and debt contracting (2010)What’s My Style? 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(2010)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings quality: Evidence from the field (2013)Dissecting green returns (2022)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Detecting Earnings Management. (1995)Measuring Securities Litigation Risk (2011)Corporate social responsibility and stock price crash risk (2014)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)R2 around the world: New theory and new tests☆ (2005)What Works in Securities Laws? (2006)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts1,393 cited
  • 2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review1,089 cited
  • 2005Credibility of Management Forecasts914 cited
  • 1990Information quality and discretionary disclosure784 cited
  • 1993A Simple Theory of Advertising as a Good or Bad731 cited
  • 2010Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications677 cited
  • 2016Guiding through the Fog: Financial statement complexity and voluntary disclosure640 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research579 cited

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

  • 1998Discretionary Management Earnings Forecast Disclosures: Antecedents and Outcomes Associated with Forecast Venue and Forecast Specificity Choices565 cited
  • 2012Proprietary Costs and the Disclosure of Information About Customers521 cited
  • Cited by

    • 2021Strategic Withholding and Imprecision in Asset Measurement26 cited
    • 2022Nondisclosure and analyst behavior: Evidence from redaction of proprietary information from public filings25 cited
    • 2020On Market Concentration and Disclosure21 cited