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Disclosure Speed: Evidence from Nonpublic SEC Investigations
16 references·7 citing·38 second hop
Disclosure Speed: Evidence from Nonpublic SEC Investigations (2022)Disclosure Speed: Evidence from Nonpublic…A review of archival auditing research (2014)A review of archival auditing…What Matters in Corporate Governance? (2008)What Matters in Corporate Gov…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Measuring Mutual Fund Perform…Industry costs of equity (1997)Industry costs of equityCorporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…Continuous Auctions and Insider Trading (1985)Continuous Auctions and Insid…Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Bid, ask and transaction pric…Discretionary disclosure (1983)Discretionary disclosureAuditor size and audit quality (1981)Auditor size and audit qualityOn financial contracting (1979)On financial contractingTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…When are firms on the hot seat? An analysis of SEC investigation preferences (2023)When are firms on the hot sea…Contracting in the Dark: The rise of public-side lenders in the syndicated loan market (2023)Contracting in the Dark: The …Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act (2022)Do Companies Redact Material …The effects of ratings disclosure by bank regulators (2021)The effects of ratings disclo…Real-time revenue and firm disclosure (2021)Real-time revenue and firm di…Is “Not Guilty” the Same as “Innocent”? Evidence from SEC Financial Fraud Investigations (2021)Is “Not Guilty” the Same as “…The Regulatory Observer Effect: Large-Sample Evidence from SEC Investigations (2019)The Regulatory Observer Effec…Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Investor Psychology and Security Market Under‐ and Overreactions (1998)Illiquidity and stock returns: cross-section and time-series effects (2002)Market Liquidity and Funding Liquidity (2008)The Nature of the Firm (1937)The Pricing of Audit Services: Theory and Evidence (1980)The Effect of Audit Quality on Earnings Management* (1998)The Modern Corporation and Private Property (1933)Agency Problems and Residual Claims (1983)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Conditional Skewness in Asset Pricing Tests (2000)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Performance matched discretionary accrual measures (2005)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)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)Noise Trader Risk in Financial Markets (1990)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1985Continuous Auctions and Insider Trading9,626 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 1985Bid, ask and transaction prices in a specialist market with heterogeneously informed traders6,132 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1997Industry costs of equity5,793 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1983Discretionary disclosure3,477 cited
  • 2014A review of archival auditing research3,184 cited
  • 2008What Matters in Corporate Governance?2,903 cited
  • 1979On financial contracting2,901 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1997Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks2,844 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993

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Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
2,643 cited

Cited by

  • 2023When are firms on the hot seat? An analysis of SEC investigation preferences49 cited
  • 2021Real-time revenue and firm disclosure42 cited
  • 2021Is “Not Guilty” the Same as “Innocent”? Evidence from SEC Financial Fraud Investigations32 cited
  • 2022Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act30 cited
  • 2021The effects of ratings disclosure by bank regulators25 cited
  • 2023Contracting in the Dark: The rise of public-side lenders in the syndicated loan market22 cited
  • 2019The Regulatory Observer Effect: Large-Sample Evidence from SEC Investigations17 cited