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Forcing Firms to Talk: Financial Disclosure Regulation and Externalities
6 references·16 citing·42 second hop
Forcing Firms to Talk: Financial Disclosure Regulation and Externalities (2000)Forcing Firms to Talk: Financial Disclosu…The Economic Structure of Corporate Law. (1993)The Economic Structure of Cor…Optimal Release of Information By Firms (1985)Optimal Release of Informatio…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…The Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Good News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…An Overview of Corporate Sustainability Reporting Legislation in the European Union (2024)An Overview of Corporate Sust…Disclosure incentives when competing firms have common ownership (2019)Disclosure incentives when co…When does the peer information environment matter? (2017)When does the peer informatio…Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis (2017)Trade Secrets Law and Corpora…Externalities of public firm presence: Evidence from private firms' investment decisions (2013)Externalities of public firm …Proprietary Costs and the Disclosure of Information About Customers (2012)Proprietary Costs and the Dis…Explanatory Factors of Integrated Sustainability and Financial Reporting (2012)Explanatory Factors of Integr…Voluntary Audits versus Mandatory Audits (2011)Voluntary Audits versus Manda…The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices (2010)The Effect of SOX Section 404…Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)Global Accounting Convergence…The Future of Securities Regulation (2009)The Future of Securities Regu…Investor Sentiment and Corporate Disclosure (2008)Investor Sentiment and Corpor…The Goals and Promise of the Sarbanes–Oxley Act (2007)The Goals and Promise of the …The economic consequences of increased disclosure: Evidence from international cross-listings☆ (2006)The economic consequences of …Transparency, financial accounting information, and corporate governance (2003)Transparency, financial accou…Information and the Cost of Capital (2002)Information and the Cost of C…COUNTERSPECULATION, AUCTIONS, AND COMPETITIVE SEALED TENDERS (1961)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Moral Hazard and Observability (1979)An Analysis of the Principal-Agent Problem (1983)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Theory of Incentives: The Principal-Agent Model (2001)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)What are the drivers of sustainability reporting? A systematic review (2016)How global is international CSR research? Insights and recommendations from a systematic review (2017)Board characteristics and integrated reporting quality: an agency theory perspective (2019)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Analyst Coverage and Intangible Assets (2001)Information and the Cost of Capital (2004)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Corporate environmental disclosure, financial markets and the media: An international perspective (2007)Organizational Transparency: Conceptualizations, Conditions, and Consequences (2016)Transparency and firm innovation (2018)Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Do independent directors cause improvements in firm transparency? (2014)Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013 (2017)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Measure of Competition Based on 10‐K Filings (2012)Who Writes the News? Corporate Press Releases during Merger Negotiations (2013)Industry concentration and corporate disclosure policy (2014)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)An Introduction to Varieties of Capitalism (2001)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Finance and Growth: Theory and Evidence (2004)Voluntary disclosure with a strategic opponent (1990)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)The crisis of fair-value accounting: Making sense of the recent debate (2009)The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)
this work references cited by second hop

References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 1993The Economic Structure of Corporate Law.1,135 cited
  • 1985Optimal Release of Information By Firms1,105 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited

Cited by

  • 2012Proprietary Costs and the Disclosure of Information About Customers521 cited
  • 2003Transparency, financial accounting information, and corporate governance508 cited
  • 2010The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices502 cited
  • 2012Explanatory Factors of Integrated Sustainability and Financial Reporting487 cited
  • 2013Externalities of public firm presence: Evidence from private firms' investment decisions481 cited
  • 2002Information and the Cost of Capital477 cited
  • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis452 cited
  • 2007The Goals and Promise of the Sarbanes–Oxley Act435 cited

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2006
The economic consequences of increased disclosure: Evidence from international cross-listings☆
435 cited
  • 2008Investor Sentiment and Corporate Disclosure352 cited
  • 2017Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis332 cited
  • 2009The Future of Securities Regulation315 cited
  • 2024An Overview of Corporate Sustainability Reporting Legislation in the European Union309 cited
  • 2019Disclosure incentives when competing firms have common ownership308 cited
  • 2017When does the peer information environment matter?302 cited
  • 2011Voluntary Audits versus Mandatory Audits292 cited