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Carrot or Stick? The Shift from Voluntary to Mandatory Disclosure of Risk Factors

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References

2008Annual report readability, current earnings, and earnings persistence2,850 cited
1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
1994Why Firms Voluntarily Disclose Bad News2,435 cited
2008Do Managers Withhold Bad News?2,191 cited
1994Shareholder Litigation and Corporate Disclosures1,351 cited
1997Earnings disclosures and stockholder lawsuits927 cited
2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings922 cited
1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.896 cited
2013Textual risk disclosures and investors’ risk perceptions685 cited
1964Public Regulation of the Securities Markets679 cited
2005Does disclosure deter or trigger litigation?610 cited
2011Textual Analysis of Corporate Disclosures: A Survey of the Literature605 cited
2008Financial reporting complexity and investor underreaction to 10-K information601 cited
2004Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board580 cited
2002The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets

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521 cited

2001The Impact of Securities Litigation Reform on the Disclosure of Forward‐Looking Information By High Technology Firms466 cited

Cited by

2019Annual report readability and stock liquidity113 cited
2018Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language107 cited
2015Why are 10-K Filings So Long?103 cited
2022Is Cybersecurity Risk Factor Disclosure Informative? Evidence from Disclosures Following a Data Breach103 cited
2021Spillover Effects in Disclosure-Related Securities Litigation57 cited
201710-K Disclosure Repetition and Managerial Reporting Incentives54 cited
2018The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation49 cited
2022The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows47 cited
2025Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets44 cited
2015The forms of repetition in social and environmental reports: insights from Hume's notion of ‘impressions’38 cited
2024Of fogs and bogs: Does litigation risk make financial reports less readable?33 cited
2021The unintended benefit of the risk factor mandate of 200533 cited
2017Litigation Risk and the Regulation of Non-GAAP Reporting33 cited
2021Voluntary disclosure, tax avoidance and family firms32 cited
2017Political Uncertainty and Firm Disclosure30 cited
2017Risk Fact or Fiction: The Information Content of Risk Factor Disclosures28 cited