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The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
16 references·16 citing·40 second hopsampled
The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases (2010)The Relation Between Voluntary Disclosure…The economic implications of corporate financial reporting (2005)The economic implications of …Assessing the Probability of Bankruptcy (2004)Assessing the Probability of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Valuation: Measuring and Managing the Value of Companies. (1991)Valuation: Measuring and Mana…Financing Constraints and Corporate Investment (1988)Financing Constraints and Cor…Financing Constraints and Corporate Investment (1987)Financing Constraints and Cor…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Corporate Financing and Inves…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Discretionary disclosure (1983)Discretionary disclosureFinancial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Financial Ratios and the Prob…Accounting for Cryptocurrencies* (2025)Accounting for Cryptocurrenci…State ownership and the structuring of lease arrangements (2020)State ownership and the struc…Reporting matters: the real effects of financial reporting on investing and financing decisions (2020)Reporting matters: the real e…The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance (2019)The Economic Effects of Speci…Is CSR performance related to disclosure tone in earnings announcements? (2019)Is CSR performance related to…Leases: A Review of Contemporary Academic Literature Relating to Lessees (2015)Leases: A Review of Contempor…Corporate governance and forward-looking disclosure: Evidence from China (2015)Corporate governance and forw…Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015 (2015)Comments of the Auditing Stan…The Economic Consequences of Disclosure Quality under SFAS No. 131 (2014)The Economic Consequences of …Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings (2014)Noncompliance with Mandatory …Labor Unemployment Insurance and Earnings Management (2014)Labor Unemployment Insurance …The valuation and reliability implications of FIN 46 for synthetic lease liabilities (2013)The valuation and reliability…Do leases expand debt capacity? (2013)Do leases expand debt capacit…An Examination of the Cost of Capital Implications of FIN 46 (2012)An Examination of the Cost of…Capital Market Implications of Corporate Disclosure: German Evidence (2011)Capital Market Implications o…An empirical study of voluntary transfer pricing disclosures in China (2011)An empirical study of volunta…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Determinants of corporate borrowing (1977)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Conditional logit analysis of qualitative choice behavior (1972)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)The Effect of Audit Quality on Earnings Management* (1998)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Event Studies in Economics and Finance (1997)Credit Rationing in Markets with Imperfect Information (1981)Agency costs of free cash flow, corporate finance, and takeovers (1996)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The Financial Accelerator in a Quantitative Business Cycle Framework (1998)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)A Survey of Corporate Governance (1997)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Threshold effects in non-dynamic panels: Estimation, testing, and inference (1999)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)
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References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 1988Financing Constraints and Corporate Investment5,566 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1987Financing Constraints and Corporate Investment4,354 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1983Discretionary disclosure3,477 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1991Valuation: Measuring and Managing the Value of Companies.

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1,382 cited
  • 2004Assessing the Probability of Bankruptcy1,357 cited
  • Cited by

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    • 2012An Examination of the Cost of Capital Implications of FIN 4651 cited
    • 2013Do leases expand debt capacity?50 cited
    • 2014Labor Unemployment Insurance and Earnings Management45 cited
    • 2015Leases: A Review of Contemporary Academic Literature Relating to Lessees41 cited
    • 2019The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance40 cited
    • 2013The valuation and reliability implications of FIN 46 for synthetic lease liabilities38 cited
    • 2014The Economic Consequences of Disclosure Quality under SFAS No. 13132 cited
    • 2011Capital Market Implications of Corporate Disclosure: German Evidence28 cited
    • 2025Accounting for Cryptocurrencies*23 cited
    • 2019Is CSR performance related to disclosure tone in earnings announcements?23 cited
    • 2020State ownership and the structuring of lease arrangements21 cited
    • 2015Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 201520 cited