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Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data

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References

1983Discretionary disclosure3,477 cited
1981Good News and Bad News: Representation Theorems and Applications3,198 cited
1995Diversification's effect on firm value3,069 cited
1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
1994Tobin's q, Corporate Diversification, and Firm Performance2,437 cited
2000The Cost of Diversity: The Diversification Discount and Inefficient Investment1,684 cited
1997Managerial Entrenchment and Capital Structure Decisions1,538 cited
1981Tobin's $q$ Ratio and Industrial Organization1,382 cited
1997Agency Problems, Equity Ownership, and Corporate Diversification1,305 cited
1997Cash Flow and Investment: Evidence from Internal Capital Markets1,143 cited
2008Financial Accounting Standards Board (FASB)1,095 cited
1998Are Internal capital Markets Efficient?1,050 cited
1990Information quality and discretionary disclosure784 cited
2008Managerial Empire Building and Firm Disclosure687 cited
2003

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What's My Line? A Comparison of Industry Classification Schemes for Capital Market Research

645 cited

Cited by

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2014Employee Ownership and Firm Disclosure180 cited
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2018Size management by European private firms to minimize proprietary costs of disclosure153 cited
2017Tax havens and disclosure aggregation145 cited
2018Competition and voluntary disclosure: evidence from deregulation in the banking industry141 cited
2018Strategic Subsidiary Disclosure140 cited
2013Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131140 cited
2019Deterrent Disclosure137 cited
2019Reporting Regulation and Corporate Innovation135 cited
2015Corporate Diversification and the Cost of Debt: The Role of Segment Disclosures133 cited
2019Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review124 cited
2010Industry Concentration and Corporate Disclosure Policy116 cited
2021When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures108 cited
2014Earnings presentation effects on manager reporting choices and investor decisions107 cited