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Voluntary and mandatory disclosures: Do managers view them as substitutes? · Study

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ArticleVoluntary and mandatory disclosures: Do managers view them as substitutes?

Suzie Noh2019

OA

Articlegreen2019

Voluntary and mandatory disclosures: Do managers view them as substitutes?

Suzie Noh · Eric C. So · Joseph Peter Weber

109 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Reporting and XBRL

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 109 citations exist upstream.

References

1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 2010The financial reporting environment: Review of the recent literature 1994Why Firms Voluntarily Disclose Bad News 2008Do Managers Withhold Bad News?2002Management's Incentives to Avoid Negative Earnings Surprises 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital 1997Earnings disclosures and stockholder lawsuits 1990Information quality and discretionary disclosure

Cited by

2022Non-financial disclosures and sustainable development: A scientometric analysis 2021Voluntary versus mandatory disclosure 2021Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?2022Disclosure Substitution 2023Technological peer pressure and skill specificity of job postings 2021How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency 2022Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases 2012The Effect of Organizational Complexity on Earnings Forecasting Behavior

Details

Year2019

Typearticle

Published2019-07-31

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations109

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.jacceco.2019.101243

openalex_workW3125701634

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