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Revealing Future Prospects without Forecasts: The Case of Accelerating Material Contract Filings
16 references·8 citing·31 second hop
Revealing Future Prospects without Forecasts: The Case of Accelerating Material Contract Filings (2013)Revealing Future Prospects without Foreca…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?The economic implications of corporate financial reporting (2005)The economic implications of …The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…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…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Discretionary disclosure (1983)Discretionary disclosureConsequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline (2022)Consequences of Prescribed Di…Strategic Withholding and Imprecision in Asset Measurement (2021)Strategic Withholding and Imp…Growth Matters: Disclosure and Risk Premium (2021)Growth Matters: Disclosure an…Noncompliance with SEC Regulations: Evidence from Timely Loan Disclosures (2020)Noncompliance with SEC Regula…Proprietary Costs and Disclosure Substitution: Theory and Empirical Evidence (2018)Proprietary Costs and Disclos…Factors associated with internal audit's involvement in environmental and social assurance and consulting (2018)Factors associated with inter…Proprietary costs and sealing documents in patent litigation (2017)Proprietary costs and sealing…Management Earnings Forecasts and Forward-Looking Statements (2012)Management Earnings Forecasts…Coefficient Alpha and the Internal Structure of Tests (1951)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)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)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Earnings Management During Import Relief Investigations (1991)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)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)
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 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
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2004The Economic Implications of Corporate Financial Reporting

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1,998 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • Cited by

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    • 2021Strategic Withholding and Imprecision in Asset Measurement26 cited
    • 2020Noncompliance with SEC Regulations: Evidence from Timely Loan Disclosures25 cited
    • 2022Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline21 cited
    • 2012Management Earnings Forecasts and Forward-Looking Statements21 cited
    • 2017Proprietary costs and sealing documents in patent litigation17 cited
    • 2021Growth Matters: Disclosure and Risk Premium15 cited