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Determinants and Consequences of Risk Disclosure: Evidence from Chinese Stock Markets during the COVID-19 Pandemic
16 references·0 citing·41 second hop
Determinants and Consequences of Risk Disclosure: Evidence from Chinese Stock Markets during the COVID-19 Pandemic (2021)Determinants and Consequences of Risk Dis…Corporate social responsibility and stock price crash risk (2014)Corporate social responsibili…Textual risk disclosures and investors’ risk perceptions (2013)Textual risk disclosures and …Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)The Information Content of Ma…The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach (2010)The Information Content of Fo…Risk reporting: A study of risk disclosures in the annual reports of UK companies (2006)Risk reporting: A study of ri…R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Essays on disclosure (2001)Essays on disclosureA review of the empirical disclosure literature: discussion (2001)A review of the empirical dis…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Disclosure Policy, Informatio…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Determinants of corporate borrowing (1977)Determinants of corporate bor…Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Does board gender diversity improve the informativeness of stock prices? (2011)Understanding commonality in liquidity around the world (2011)Stock price synchronicity, crash risk, and institutional investors (2013)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)A review of tax research (2010)A Three-Dimensional Conceptual Model of Corporate Performance (1979)The Social Responsibility of Business Is to Increase Its Profits (2007)Country-level institutions, firm value, and the role of corporate social responsibility initiatives (2016)Do ESG Controversies Matter for Firm Value? Evidence from International Data (2016)Does Corporate Social Responsibility Affect Information Asymmetry? (2016)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Textual Analysis in Accounting and Finance: A Survey (2016)Text as Data (2019)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 1977Determinants of corporate borrowing13,160 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2005R2 around the world: New theory and new tests☆2,833 cited
  • 2001Essays on disclosure2,478 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2014Corporate social responsibility and stock price crash risk1,466 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*1,183 cited
  • 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings922 cited
  • 2001A review of the empirical disclosure literature: discussion805 cited
  • 2006Risk reporting: A study of risk disclosures in the annual reports of UK companies

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774 cited
  • 2013Textual risk disclosures and investors’ risk perceptions685 cited
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