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Strategic revelation of differences in segment earnings growth
16 references·4 citing·39 second hop
Strategic revelation of differences in segment earnings growth (2011)Strategic revelation of differences in se…Managerial Empire Building and Firm Disclosure (2008)Managerial Empire Building an…Over-investment of free cash flow (2006)Over-investment of free cash …Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…Industry Concentration and Average Stock Returns (2003)Industry Concentration and Av…Environmental reporting management: a continental European perspective (2003)Environmental reporting manag…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…Financial accounting information and corporate governance (2001)Financial accounting informat…Agency Cost of Free Cash Flow, Corporate Finance, and Takeovers (1999)Agency Cost of Free Cash Flow…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Discretionary Disclosure and External Financing. (1995)Discretionary Disclosure and …Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…A test of the free cash flow hypothesis (1991)A test of the free cash flow …Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Discretionary disclosure (1983)Discretionary disclosureThe State of Segment Reporting by U.S. Public Entities: 1976–2017 (2020)The State of Segment Reportin…The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence (2018)The impact of IFRS 8 on finan…The relation between segment disclosure and earnings quality (2014)The relation between segment …Managers Segment Financial Reporting Choice: An Analysis Of Firms Segment Reconciliations (2012)Managers Segment Financial Re…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)The role of information and financial reporting in corporate governance and debt contracting (2010)The effect of institutional ownership on firm transparency and information production (2015)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)Investor protection and corporate governance (2000)Corporate Governance and Equity Prices (2003)Earnings management and investor protection: an international comparison (2003)Law and Finance (1998)What Determines Corporate Transparency? (2004)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Investor Inattention and Friday Earnings Announcements (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)In Search of Attention (2011)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)The financial reporting environment: Review of the recent literature (2010)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)Management entrenchment (1989)Agency Problems and Dividend Policies Around the World (1998)Stock market driven acquisitions (2003)How does financial reporting quality relate to investment efficiency? (2009)Government intervention and investment efficiency: Evidence from China (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
this work references cited by second hop

References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1983Discretionary disclosure3,477 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 1997A Survey of Corporate Governance2,085 cited
  • 1999Agency Cost of Free Cash Flow, Corporate Finance, and Takeovers1,853 cited
  • 1991A test of the free cash flow hypothesis1,068 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 2003Industry Concentration and Average Stock Returns923 cited
  • 2008Managerial Empire Building and Firm Disclosure687 cited
  • 2003Environmental reporting management: a continental European perspective652 cited

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  • 1995Discretionary Disclosure and External Financing.646 cited
  • Cited by

    • 2018The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence35 cited
    • 2014The relation between segment disclosure and earnings quality31 cited
    • 2020The State of Segment Reporting by U.S. Public Entities: 1976–201730 cited
    • 2012Managers Segment Financial Reporting Choice: An Analysis Of Firms Segment Reconciliations28 cited