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The Effects of Reporting Complexity on Small and Large Investor Trading
6 references·16 citing·36 second hop
The Effects of Reporting Complexity on Small and Large Investor Trading (2010)The Effects of Reporting Complexity on Sm…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…The Technique of Clear Writing. (1968)The Technique of Clear Writin…Economic policy uncertainty, cost of capital, and corporate innovation (2019)Economic policy uncertainty, …Tax Aggressiveness and Corporate Transparency (2018)Tax Aggressiveness and Corpor…Readability of 10‐K Reports and Stock Price Crash Risk (2018)Readability of 10‐K Reports a…Consequences of adopting an expanded auditor’s report in the United Kingdom (2018)Consequences of adopting an e…The impact of narrative disclosure readability on bond ratings and the cost of debt (2017)The impact of narrative discl…A plain English measure of financial reporting readability (2017)A plain English measure of fi…Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)Guiding through the Fog: Fina…Earnings management and annual report readability (2016)Earnings management and annua…Textual analysis and international financial reporting: Large sample evidence (2015)Textual analysis and internat…Linguistic Complexity in Firm Disclosures: Obfuscation or Information? (2014)Linguistic Complexity in Firm…Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures (2013)Narrative Disclosure and Earn…Individual investors and financial disclosure (2013)Individual investors and fina…Processing Fluency and Investors’ Reactions to Disclosure Readability (2012)Processing Fluency and Invest…Textual Analysis of Corporate Disclosures: A Survey of the Literature (2011)Textual Analysis of Corporate…Measuring Readability in Financial Disclosures (2011)Measuring Readability in Fina…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)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)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)ASPECTS OF THE THEORY OF SYNTAX (1964)How does financial reporting quality relate to investment efficiency? (2009)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Textual Analysis in Finance (2020)Limited attention, information disclosure, and financial reporting (2003)Thirteen Ways to Look at the Correlation Coefficient (1988)Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Uniting the Tribes: Using Text for Marketing Insight (2019)Climate Change News Risk and Corporate Bond Returns (2020)Deep learning for financial applications : A survey (2020)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Investor psychology in capital markets: evidence and policy implications (2002)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Good Day Sunshine: Stock Returns and the Weather (2003)Financial Accounting Standards Board (FASB) (2008)Risk, Return, and Equilibrium: Empirical Tests (1973)The economic implications of corporate financial reporting (2005)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Measuring Readability in Financial Disclosures (2014)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)
this work references cited by second hop

References

  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1968The Technique of Clear Writing.1,641 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited

Cited by

  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2016Earnings management and annual report readability799 cited
  • 2012Processing Fluency and Investors’ Reactions to Disclosure Readability662 cited
  • 2016Guiding through the Fog: Financial statement complexity and voluntary disclosure640 cited
  • 2017A plain English measure of financial reporting readability628 cited
  • 2018Tax Aggressiveness and Corporate Transparency618 cited
  • 2011Textual Analysis of Corporate Disclosures: A Survey of the Literature605 cited
  • 2013Individual investors and financial disclosure603 cited
  • 2019

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Economic policy uncertainty, cost of capital, and corporate innovation
558 cited
  • 2017The impact of narrative disclosure readability on bond ratings and the cost of debt502 cited
  • 2014Linguistic Complexity in Firm Disclosures: Obfuscation or Information?494 cited
  • 2015Textual analysis and international financial reporting: Large sample evidence459 cited
  • 2013Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures429 cited
  • 2018Readability of 10‐K Reports and Stock Price Crash Risk428 cited
  • 2011Measuring Readability in Financial Disclosures405 cited
  • 2018Consequences of adopting an expanded auditor’s report in the United Kingdom382 cited