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Annual report readability and trade credit
16 references·3 citing·43 second hop
Annual report readability and trade credit (2020)Annual report readability and trade creditA plain English measure of financial reporting readability (2017)A plain English measure of fi…Processing Fluency and Investors’ Reactions to Disclosure Readability (2012)Processing Fluency and Invest…The Effects of Reporting Complexity on Small and Large Investor Trading (2010)The Effects of Reporting Comp…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Trade Credit: Suppliers as Debt Collectors and Insurance Providers (2006)Trade Credit: Suppliers as De…In-Kind Finance: A Theory of Trade Credit (2004)In-Kind Finance: A Theory of …Trade Credit and the Bank Lending Channel (2002)Trade Credit and the Bank Len…Evidence on the Determinants of Credit Terms Used in Interfirm Trade (1999)Evidence on the Determinants …Trade Credit: Theories and Evidence (1997)Trade Credit: Theories and Ev…Trade Credit and Credit Rationing (1997)Trade Credit and Credit Ratio…Trade Credit, Quality Guarantees, and Product Marketability (1993)Trade Credit, Quality Guarant…Accounts Receivable Management Policy: Theory and Evidence (1992)Accounts Receivable Managemen…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Trade Credit and Informational Asymmetry (1987)Trade Credit and Informationa…Annual report readability and trade credit financing: Evidence from China (2024)Annual report readability and…The Digital Transformation Effect in Trade Credit Uptake: The Buyer Perspective (2023)The Digital Transformation Ef…Textual analysis of the annual report and corporate performance: evidence from China (2022)Textual analysis of the annua…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Credit Rationing in Markets with Imperfect Information (1981)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt (1992)A more complete conceptual framework for SME finance (2006)ASPECTS OF THE THEORY OF SYNTAX (1964)How does financial reporting quality relate to investment efficiency? (2009)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The Nature of the Firm (1937)The Economic Institutions of Capitalism (1987)The Exploitation of Relationships in Financial Distress: The Case of Trade Credit (2000)Financing the Newsvendor: Supplier vs. Bank, and the Structure of Optimal Trade Credit Contracts (2012)Determinants of corporate borrowing (1977)What Do We Know about Capital Structure? Some Evidence from International Data (1995)What You Sell Is What You Lend? Explaining Trade Credit Contracts (2008)American Economic Review (2019)The Capital Structure Puzzle (1984)Debt Maturity Structure and Liquidity Risk (1991)Financial Dependence and Growth (1996)Agency Costs and Ownership Structure (2000)Chapter 12 Finance and Growth: Theory and Evidence (2005)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Firms, Contracts, and Financial Structure (1995)The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1997Trade Credit: Theories and Evidence2,600 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 1997Trade Credit and Credit Rationing982 cited
  • 2006Trade Credit: Suppliers as Debt Collectors and Insurance Providers980 cited
  • 2004In-Kind Finance: A Theory of Trade Credit969 cited
  • 1987Trade Credit and Informational Asymmetry881 cited
  • 1999Evidence on the Determinants of Credit Terms Used in Interfirm Trade855 cited
  • 2010The Effects of Reporting Complexity on Small and Large Investor Trading805 cited
  • 1993Trade Credit, Quality Guarantees, and Product Marketability718 cited
  • 2012Processing Fluency and Investors’ Reactions to Disclosure Readability662 cited
  • 1992Accounts Receivable Management Policy: Theory and Evidence651 cited
  • 2002Trade Credit and the Bank Lending Channel628 cited

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  • 2017A plain English measure of financial reporting readability628 cited
  • Cited by

    • 2024Annual report readability and trade credit financing: Evidence from China38 cited
    • 2022Textual analysis of the annual report and corporate performance: evidence from China32 cited
    • 2023The Digital Transformation Effect in Trade Credit Uptake: The Buyer Perspective27 cited