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Strategic Withholding and Imprecision in Asset Measurement
12 references·1 citing·53 second hop
Strategic Withholding and Imprecision in Asset Measurement (2018)Strategic Withholding and Imprecision in …Proprietary Costs and Disclosure Substitution: Theory and Empirical Evidence (2018)Proprietary Costs and Disclos…Voluntary Disclosure in Bilateral Transactions (2017)Voluntary Disclosure in Bilat…Evidence Games: Truth and Commitment (2017)Evidence Games: Truth and Com…A Rothschild-Stiglitz Approach to Bayesian Persuasion (2016)A Rothschild-Stiglitz Approac…Bias and the Commitment to Disclosure (2015)Bias and the Commitment to Di…Not Only What but Also When: A Theory of Dynamic Voluntary Disclosure (2014)Not Only What but Also When: …How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency (2014)How Frequent Financial Report…Optimal impairment rules (2009)Optimal impairment rulesA Rational Expectations Theory of Kinks in Financial Reporting (2006)A Rational Expectations Theor…Financial Intermediation, Loanable Funds, and The Real Sector (1997)Financial Intermediation, Loa…Discretionary disclosure (1983)Discretionary disclosureA Note on "Lemons" Markets with Quality Certification (1978)A Note on "Lemons" Markets wi…Accounting Conservatism and Managerial Information Acquisition (2020)Accounting Conservatism and M…Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)CEO stock option awards and the timing of corporate voluntary disclosures (2000)Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis (2017)Earnings co-movements and earnings manipulation (2017)How Often Do Managers Withhold Information? (2019)Financial Intermediation and Delegated Monitoring (1984)Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt (1991)Credit Cycles (1997)Liquidity Risk, Liquidity Creation, and Financial Fragility: A Theory of Banking (2001)Tracing the Impact of Bank Liquidity Shocks: Evidence from an Emerging Market (2008)Deciphering the Liquidity and Credit Crunch 2007–2008 (2009)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Hockey Helmets, Concealed Weapons, and Daylight Saving (1973)Competitive and optimal responses to signals: An analysis of efficiency and distribution (1974)COMPETITION AND DISCLOSURE* (2009)QUALITY DISCLOSURE AND COMPETITION* (2009)To Review or Not to Review? Limited Strategic Thinking at the Movie Box Office (2009)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Strategic Information Transmission (1982)Mechanisms With Evidence: Commitment and Robustness (2019)Mechanism Design With Limited Commitment (2022)Rules and Commitment in Communication: An Experimental Analysis (2022)Bank Runs, Deposit Insurance, and Liquidity (1983)Dividend Policy under Asymmetric Information (1985)Disclosure, Liquidity, and the Cost of Capital (1991)Going short‐term or long‐term? CEO stock options and temporal orientation in the presence of slack (2015)Mutual Fund Transparency and Corporate Myopia (2016)East, West, Home's Best: Do Local CEOs Behave Less Myopically? (2019)Theory of Games and Statistical Decisions. (1955)Bayesian Persuasion (2011)Repeated Games with Incomplete Information (2011)The Limits of Price Discrimination (2015)Formal Models of Nondemocratic Politics (2016)The Simple Economics of Optimal Persuasion (2017)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Trading incentives to meet the analyst forecast (2006)Accounting Manipulation, Peer Pressure, and Internal Control (2016)CEO Horizon, Optimal Pay Duration, and the Escalation of Short-Termism (2018)Determinants of corporate borrowing (1977)The effect of international institutional factors on properties of accounting earnings (2000)Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’ (2011)A Measurement Approach to Conservatism and Earnings Management (2012)The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis (2016)Good News and Bad News: Representation Theorems and Applications (1981)The Informational Role of Warranties and Private Disclosure about Product Quality (1981)No news is good news: voluntary disclosure in the face of litigation (2016)Time Will Tell: Information in the Timing of Scheduled Earnings News (2017)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1997Financial Intermediation, Loanable Funds, and The Real Sector3,910 cited
  • 1983Discretionary disclosure3,477 cited
  • 2014How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency256 cited
  • 2009Optimal impairment rules240 cited
  • 1978A Note on "Lemons" Markets with Quality Certification236 cited
  • 2016A Rothschild-Stiglitz Approach to Bayesian Persuasion216 cited
  • 2014Not Only What but Also When: A Theory of Dynamic Voluntary Disclosure146 cited
  • 2006A Rational Expectations Theory of Kinks in Financial Reporting144 cited
  • 2017Evidence Games: Truth and Commitment96 cited
  • 2015Bias and the Commitment to Disclosure55 cited
  • 2017Voluntary Disclosure in Bilateral Transactions43 cited
  • 2018Proprietary Costs and Disclosure Substitution: Theory and Empirical Evidence30 cited

Cited by

  • 2020Accounting Conservatism and Managerial Information Acquisition16 cited

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