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A Rationale for Imperfect Reporting Standards
16 references·6 citing·48 second hop
A Rationale for Imperfect Reporting Standards (2021)A Rationale for Imperfect Reporting Stand…Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)Guiding through the Fog: Fina…Bayesian Persuasion (2011)Bayesian PersuasionOptimal impairment rules (2009)Optimal impairment rulesAccounting Conservatism and the Efficiency of Debt Contracts (2009)Accounting Conservatism and t…Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…Credit Ratings and Capital Structure (2006)Credit Ratings and Capital St…Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports (2001)Conservatism, Optimal Disclos…On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports (1998)On the Frequency, Quality, an…Financial Intermediation, Loanable Funds, and The Real Sector (1997)Financial Intermediation, Loa…Uncertainty Resolution and the Theory of Depreciation Measurement (1996)Uncertainty Resolution and th…Public disclosure, private information collection, and short-term trading (1994)Public disclosure, private in…Acquisition and Disclosure of Information Prior to Sale (1994)Acquisition and Disclosure of…Disclosure When the Market Is Unsure of Information Endowment of Managers (1988)Disclosure When the Market Is…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Strategic Information Transmission (1982)Strategic Information Transmi…Theory of Accounting Measurement. 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this work references cited by second hop

References

  • 1982Strategic Information Transmission4,289 cited
  • 1997Financial Intermediation, Loanable Funds, and The Real Sector3,910 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 2011Bayesian Persuasion1,913 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 2006Credit Ratings and Capital Structure847 cited
  • 1988Disclosure When the Market Is Unsure of Information Endowment of Managers702 cited
  • 2016Guiding through the Fog: Financial statement complexity and voluntary disclosure640 cited
  • 1976Theory of Accounting Measurement.561 cited
  • 1996Uncertainty Resolution and the Theory of Depreciation Measurement459 cited
  • 2009Accounting Conservatism and the Efficiency of Debt Contracts387 cited
  • 2001Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports340 cited
  • 1994Acquisition and Disclosure of Information Prior to Sale316 cited
  • 1998On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports259 cited
  • 1994Public disclosure, private information collection, and short-term trading254 cited

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2009
Optimal impairment rules
240 cited

Cited by

  • 2024The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective54 cited
  • 2021Mandatory vs. Voluntary ESG Disclosure, Efficiency, and Real Effects44 cited
  • 2023Disclosure and Investor Inattention: Theory and Evidence36 cited
  • 2020Disclosing to Informed Traders28 cited
  • 2021Strategic Withholding and Imprecision in Asset Measurement26 cited
  • 2022Signaling private information via accounting system design26 cited