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Mandatory and Voluntary Disclosures: Dynamic Interactions
16 references·4 citing·36 second hop
Mandatory and Voluntary Disclosures: Dynamic Interactions (2018)Mandatory and Voluntary Disclosures: Dyna…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?The economic implications of corporate financial reporting (2005)The economic implications of …Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)Earnings Surprises, Growth Ex…Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports (2001)Conservatism, Optimal Disclos…Earnings Preannouncement Strategies (2000)Earnings Preannouncement Stra…Credibility of Voluntary Disclosure (2000)Credibility of Voluntary Disc…Do Security Analysts Improve Their Performance with Experience? (1997)Do Security Analysts Improve …The information content of losses (1995)The information content of lo…The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market (1988)The Effect of Sequential Info…Disclosure When the Market Is Unsure of Information Endowment of Managers (1988)Disclosure When the Market Is…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …A Theory of Credibility (1985)A Theory of CredibilityDiscretionary disclosure (1983)Discretionary disclosureThe 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…Financial Reporting Quality and Myopic Investments: Theory and Evidence (2023)Financial Reporting Quality a…The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties (2022)The Effect of Conditional Man…Recursive correlation between voluntary disclosure, cost of capital, information asymmetry, and firm value (2022)Recursive correlation between…How Often Do Managers Withhold Information? (2016)How Often Do Managers Withhol…COUNTERSPECULATION, AUCTIONS, AND COMPETITIVE SEALED TENDERS (1961)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Moral Hazard and Observability (1979)An Analysis of the Principal-Agent Problem (1983)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Theory of Incentives: The Principal-Agent Model (2001)Underwriting relationships, analysts' earnings forecasts and investment recommendations (1998)Individual differences in reasoning: Implications for the rationality debate? (2000)Representativeness Revisited: Attribute Substitution in Intuitive Judgment (2002)Heuristics and Biases: The Psychology of Intuitive Judgment (2004)Outside directors and CEO turnover (1988)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Opaque financial reports, R2, and crash risk☆ (2009)The financial reporting environment: Review of the recent literature (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Earnings Management During Import Relief Investigations (1991)The theory and practice of corporate finance: evidence from the field (2001)The Cross-Section of Expected Stock Returns (1992)Contrarian Investment, Extrapolation, and Risk (1994)Investor Psychology and Security Market Under‐ and Overreactions (1998)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Managing the Message: The Effects of Firm Actions and Industry Spillovers on Media Coverage Following Wrongdoing (2012)Wisdom of Crowds: The Value of Stock Opinions Transmitted Through Social Media (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A review of tax research (2010)A review of archival auditing research (2014)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Voluntary disclosure with a strategic opponent (1990)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)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)
this work references cited by second hop

References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1983Discretionary disclosure3,477 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 1995The information content of losses2,315 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
  • 1997Do Security Analysts Improve Their Performance with Experience?737 cited
  • 1988Disclosure When the Market Is Unsure of Information Endowment of Managers702 cited
  • 1985A Theory of Credibility557 cited
  • 1988The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market376 cited
  • 2000Earnings Preannouncement Strategies352 cited
  • 2000Credibility of Voluntary Disclosure345 cited

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  • 2001Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports340 cited
  • Cited by

    • 2022The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties20 cited
    • 2023Financial Reporting Quality and Myopic Investments: Theory and Evidence19 cited
    • 2016How Often Do Managers Withhold Information?15 cited
    • 2022Recursive correlation between voluntary disclosure, cost of capital, information asymmetry, and firm value14 cited