References

• 1983Discretionary disclosure3,477 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
• 2010The financial reporting environment: Review of the recent literature2,622 cited
• 2000The Economic Consequences of Increased Disclosure2,369 cited
• 1999The Economic Consequences of Increased Disclosure2,101 cited
• 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
• 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
• 1989Firm characteristics and analyst following1,535 cited
• 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
• 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
• 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
• 1990Analyst Following and Institutional Ownership843 cited
• 2007Economic consequences of the Sarbanes–Oxley Act of 2002802 cited
• 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits