References

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• 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
• 1985Positive Accounting Theory5,837 cited
• 1997Disclosure level and the cost of equity capital.3,577 cited
• 1983Discretionary disclosure3,477 cited
• 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
• 1985Optimal Release of Information By Firms1,105 cited
• 1998Corporate disclosure quality and the cost of debt.1,050 cited
• 1990Financial disclosure policy in an entry game852 cited
• 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
• 1988Disclosure When the Market Is Unsure of Information Endowment of Managers702 cited
• 1980An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts490 cited
• 2000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies480 cited
• 1991AN ASSESSMENT OF VOLUNTARY DISCLOSURE IN THE ANNUAL REPORTS OF JAPANESE CORPORATIONS341 cited
• 1992