Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Enron-Era Disclosure of Off-Balance-Sheet Entities

16 references·1 citing·38 second hop

FromToDepth

this work references cited by second hop

References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
2001Essays on disclosure2,478 cited
1994Why Firms Voluntarily Disclose Bad News2,435 cited
2001Empirical research on accounting choice1,764 cited
2008Financial Accounting Standards Board (FASB)1,095 cited
1997Commercial bank net interest margins, default risk, interest-rate risk, and off-balance sheet banking893 cited
1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
1995Discretionary Disclosure and External Financing.646 cited
2003Principles-Based Accounting Standards582 cited
1998The Association between Competition and Managers' Business Segment Reporting Decisions517 cited
1990Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices470 cited
2003The Impact of SFAS No. 131 on Information and Monitoring454 cited
1994The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports*249 cited
1988Economic consequences of accounting standards246 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1999The Value-Relevance of Intangibles: The Case of Software Capitalization210 cited

Cited by

2019Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review16 cited