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Linguistic Information Quality in Customers' Forward‐Looking Disclosures and Suppliers' Investment Decisions
16 references·16 citing·33 second hopsampled
Linguistic Information Quality in Customers' Forward‐Looking Disclosures and Suppliers' Investment Decisions (2018)Linguistic Information Quality in Custome…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …The cost of capital, corporation finance and the theory of investment (2008)The cost of capital, corporat…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Over-investment of free cash flow (2006)Over-investment of free cash …The market pricing of accruals quality (2005)The market pricing of accrual…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…On Persistence in Mutual Fund Performance (1997)On Persistence in Mutual Fund…Industry costs of equity (1997)Industry costs of equityCapital-Market Imperfections and Investment (1997)Capital-Market Imperfections …Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Financing Constraints and Corporate Investment (1988)Financing Constraints and Cor…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Cost of Capital, Corporat…The tone of buyer firms' annual reports and suppliers' green innovation: The spillover effects in the supply chain (2024)The tone of buyer firms' annu…Impact of digital transformation misalignment on supplier financial risk (2024)Impact of digital transformat…The spillover effect of customers' financial risk on suppliers' conservative reporting: Evidence from China (2023)The spillover effect of custo…The real effects of financial reporting: Evidence and suggestions for future research (2023)The real effects of financial…Foreign institutional ownership externalities and supplier innovation (2023)Foreign institutional ownersh…Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability (2023)Enhancing sustainable develop…CEO overconfidence and financial reporting complexity: evidence from textual analysis (2023)CEO overconfidence and financ…Board Gender Diversity and Investment Efficiency: Global Evidence from 83 Country-Level Interventions (2023)Board Gender Diversity and In…The real effects of risk disclosures: evidence from climate change reporting in 10-Ks (2022)The real effects of risk disc…The determinants and value-relevance of voluntary disclosure of supply chain information (2022)The determinants and value-re…Customers' annual report tone and suppliers' innovation decisions: evidence from China (2022)Customers' annual report tone…Information transmission along supply chains: Stock price reaction of suppliers upon a customer's release of qualitative risk information (2021)Information transmission alon…How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency (2021)How do suppliers benefit from…Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China (2021)Effect of positive tone in MD…CEO personality and language use in CSR reporting (2021)CEO personality and language …Incorporating textual and management factors into financial distress prediction: A comparative study of machine learning methods (2020)Incorporating textual and man…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Textual Analysis in Accounting and Finance: A Survey (2016)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A review of tax research (2010)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)Econometric Analysis of Cross Section and Panel Data (2001)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Introductory Econometrics for Finance (2008)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Threshold effects in non-dynamic panels: Estimation, testing, and inference (1999)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)
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References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1997On Persistence in Mutual Fund Performance17,267 cited
  • 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,494 cited
  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 2008The cost of capital, corporation finance and the theory of investment8,614 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 1997Industry costs of equity5,793 cited
  • 1988Financing Constraints and Corporate Investment5,566 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 1997Capital-Market Imperfections and Investment2,600 cited

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2008
Do Managers Withhold Bad News?
2,191 cited

Cited by

  • 2022The real effects of risk disclosures: evidence from climate change reporting in 10-Ks115 cited
  • 2020Incorporating textual and management factors into financial distress prediction: A comparative study of machine learning methods86 cited
  • 2023Board Gender Diversity and Investment Efficiency: Global Evidence from 83 Country-Level Interventions79 cited
  • 2021Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China58 cited
  • 2024Impact of digital transformation misalignment on supplier financial risk45 cited
  • 2021How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency43 cited
  • 2024The tone of buyer firms' annual reports and suppliers' green innovation: The spillover effects in the supply chain38 cited
  • 2021CEO personality and language use in CSR reporting35 cited
  • 2022The determinants and value-relevance of voluntary disclosure of supply chain information31 cited
  • 2023The real effects of financial reporting: Evidence and suggestions for future research31 cited
  • 2023Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability31 cited
  • 2021Information transmission along supply chains: Stock price reaction of suppliers upon a customer's release of qualitative risk information30 cited
  • 2023Foreign institutional ownership externalities and supplier innovation30 cited
  • 2023The spillover effect of customers' financial risk on suppliers' conservative reporting: Evidence from China19 cited
  • 2023CEO overconfidence and financial reporting complexity: evidence from textual analysis18 cited
  • 2022Customers' annual report tone and suppliers' innovation decisions: evidence from China17 cited