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Cited by

• 2019Disclosure incentives when competing firms have common ownership308 cited
• 2009Perceived competition, profitability and the withholding of information about sales and the cost of sales269 cited
• 1995Industry-Wide Disclosure Dynamics257 cited
• 2016Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions243 cited
• 2008Corporate Investments: Learning from Restatements225 cited
• 1997Competitive Disadvantage and Discretionary Disclosure in Industries223 cited
• 2009The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions218 cited
• 2020The spillover effects of MD&A disclosures for real investment: The role of industry competition215 cited
• 2004Globalization and convergence in corporate governance: evidence from Infosys and the Indian software industry212 cited
• 2005The Nature of the Interaction between Mandatory and Voluntary Disclosures207 cited
• 2018Product Market Threats and Stock Crash Risk204 cited
• 2003Reputation costs: the impetus for voluntary derivative financial instrument reporting184 cited
• 1996Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data182 cited