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Readability of 10‐K Reports and Stock Price Crash Risk
16 references·16 citing·35 second hopsampled
Readability of 10‐K Reports and Stock Price Crash Risk (2018)Readability of 10‐K Reports and Stock Pri…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Opaque financial reports, R2, and crash risk☆ (2009)Opaque financial reports, R2,…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The market pricing of accruals quality (2005)The market pricing of accrual…Selection on Observed and Unobserved Variables: Assessing the Effectiveness of Catholic Schools (2005)Selection on Observed and Uno…R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Forecasting crashes: trading volume, past returns, and conditional skewness in stock prices (2001)Forecasting crashes: trading …Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Biases in Dynamic Models with Fixed Effects (1981)Biases in Dynamic Models with…On the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…On the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…Risk measurement when shares are subject to infrequent trading (1979)Risk measurement when shares …Biodiversity management and stock price crash risk (2024)Biodiversity management and s…How to Talk When a Machine Is Listening: Corporate Disclosure in the Age of AI (2023)How to Talk When a Machine Is…Common institutional ownership and stock price crash risk (2023)Common institutional ownershi…Bloated Disclosures: Can ChatGPT Help Investors Process Information? (2023)Bloated Disclosures: Can Chat…Does the digital transformation of enterprises affect stock price crash risk? (2022)Does the digital transformati…Does corporate eco-innovation affect stock price crash risk? (2021)Does corporate eco-innovation…Brand Capital and Stock Price Crash Risk (2021)Brand Capital and Stock Price…Board Gender Diversity and Managerial Obfuscation: Evidence from the Readability of Narrative Disclosure in 10-K Reports (2021)Board Gender Diversity and Ma…Annual report readability and the cost of equity capital (2021)Annual report readability and…Shareholder litigation rights and stock price crash risk (2020)Shareholder litigation rights…Explain or conceal? Causal language intensity in annual report and stock price crash risk (2020)Explain or conceal? Causal la…XBRL adoption and expected crash risk (2019)XBRL adoption and expected cr…Non-GAAP Earnings and Stock Price Crash Risk (2019)Non-GAAP Earnings and Stock P…Attention! Distracted Institutional Investors and Stock Price Crash (2019)Attention! Distracted Institu…The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk (2018)The Information Role of Earni…Executive age and the readability of financial reports (2018)Executive age and the readabi…Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Does board gender diversity improve the informativeness of stock prices? (2011)Understanding commonality in liquidity around the world (2011)Stock price synchronicity, crash risk, and institutional investors (2013)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Does Corporate Social Responsibility Affect the Cost of Capital? 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(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)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)A review of archival auditing research (2014)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)Noise Trader Risk in Financial Markets (1990)Efficient Capital Markets: II (1991)Investor Psychology and Security Market Under‐ and Overreactions (1998)Initial conditions and moment restrictions in dynamic panel data models (1995)Initial conditions and moment restrictions in dynamic panel data models (1998)How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1981Biases in Dynamic Models with Fixed Effects8,724 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1980On the Impossibility of Informationally Efficient Markets5,122 cited
  • 2005Selection on Observed and Unobserved Variables: Assessing the Effectiveness of Catholic Schools3,676 cited
  • 1980On the Impossibility of Informationally Efficient Markets3,640 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2005R2 around the world: New theory and new tests☆2,833 cited
  • 2009Opaque financial reports, R2, and crash risk☆2,796 cited
  • 1979Risk measurement when shares are subject to infrequent trading2,767 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2001Forecasting crashes: trading volume, past returns, and conditional skewness in stock prices1,918 cited
  • Cited by

    • 2022Does the digital transformation of enterprises affect stock price crash risk?453 cited
    • 2023How to Talk When a Machine Is Listening: Corporate Disclosure in the Age of AI221 cited
    • 2021Does corporate eco-innovation affect stock price crash risk?220 cited
    • 2021Annual report readability and the cost of equity capital207 cited
    • 2021Brand Capital and Stock Price Crash Risk185 cited
    • 2021Board Gender Diversity and Managerial Obfuscation: Evidence from the Readability of Narrative Disclosure in 10-K Reports134 cited
    • 2018The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk106 cited
    • 2023Common institutional ownership and stock price crash risk103 cited
    • 2024Biodiversity management and stock price crash risk103 cited
    • 2019Attention! Distracted Institutional Investors and Stock Price Crash96 cited
    • 2023Bloated Disclosures: Can ChatGPT Help Investors Process Information?92 cited
    • 2018Executive age and the readability of financial reports83 cited
    • 2020Explain or conceal? Causal language intensity in annual report and stock price crash risk79 cited
    • 2019XBRL adoption and expected crash risk74 cited
    • 2019Non-GAAP Earnings and Stock Price Crash Risk70 cited
    • 2020Shareholder litigation rights and stock price crash risk69 cited