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Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundations
16 references·5 citing·36 second hop
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References

  • 1971The Theory of Economic Regulation8,084 cited
  • 1977Rules Rather than Discretion: The Inconsistency of Optimal Plans7,896 cited
  • 2000The New Institutional Economics: Taking Stock, Looking Ahead6,418 cited
  • 2021The Theory of Economic Regulation5,483 cited
  • 1982Perfect Equilibrium in a Bargaining Model5,287 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2002Political Economics: Explaining Economic Policy3,748 cited
  • 1983Discretionary disclosure3,477 cited
  • 1957An Economic Theory of Political Action in a Democracy3,299 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 1948On the Rationale of Group Decision-making2,461 cited
  • 1989Bargaining in Legislatures1,978 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1986Menu Auctions, Resource Allocation, and Economic Influence

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1,224 cited

Cited by

  • 2016Lobbying and Uniform Disclosure Regulation38 cited
  • 2014Political pressures and the evolution of disclosure regulation33 cited
  • 2014Information disclosure and price discovery27 cited
  • 2018Disclosure policy choices under regulatory threat21 cited
  • 2019The economic consequences of discrete recognition and continuous measurement21 cited