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Disclosure Substitution
16 references·6 citing·46 second hop
Disclosure Substitution (2022)Disclosure SubstitutionDisclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Disclosure processing costs, …Tax Aggressiveness and Corporate Transparency (2018)Tax Aggressiveness and Corpor…Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis (2017)Trade Secrets Law and Corpora…The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets (2017)The Effects of Proprietary In…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions (2016)Product Market Competition an…Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)Guiding through the Fog: Fina…Proprietary Costs and the Disclosure of Information About Customers (2012)Proprietary Costs and the Dis…The impacts of product market competition on the quantity and quality of voluntary disclosures (2010)The impacts of product market…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Redacted Disclosure (2006)Redacted DisclosureThe economic implications of corporate financial reporting (2005)The economic implications of …On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports (1998)On the Frequency, Quality, an…A Simple Theory of Advertising as a Good or Bad (1993)A Simple Theory of Advertisin…Information quality and discretionary disclosure (1990)Information quality and discr…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …The unintended cost of data breach notification laws: Evidence from managerial bad news hoarding (2024)The unintended cost of data b…Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion (2024)Impression management strateg…Access to Financial Disclosure and Knowledge Spillover (2024)Access to Financial Disclosur…Financial Reporting Quality and Myopic Investments: Theory and Evidence (2023)Financial Reporting Quality a…Disclosure and Investor Inattention: Theory and Evidence (2023)Disclosure and Investor Inatt…Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act (2022)Do Companies Redact Material …Consumer Information, Product Quality, and Seller Reputation (1982)Advertising the American Dream (1985)Advertising, Breadth of Ownership, and Liquidity (2003)A Price Theory of Multi-Sided Platforms (2010)Pass-Through as an Economic Tool: Principles of Incidence under Imperfect Competition (2013)Discretionary disclosure (1983)Financial disclosure policy in an entry game (1990)Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index (2007)Do environmental, social, and governance activities improve corporate financial performance? (2018)Climate Risk Disclosure and Institutional Investors (2023)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Earnings Management During Import Relief Investigations (1991)Legal Determinants of External Finance (1997)Law and Finance (1998)Textual Analysis in Accounting and Finance: A Survey (2016)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Disclosure, Liquidity, and the Cost of Capital (1991)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)A review of tax research (2010)Can Corporate Income Tax Cuts Stimulate Innovation? (2019)Real Effects of Private Country-by-Country Disclosure (2019)Institutional investors' horizons and corporate employment decisions (2020)The General Theory of Employment, Interest and Money. (1936)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Shall We Talk? The Role of Interactive Investor Platforms in Corporate Communication (2020)New media environment, environmental regulation and corporate green technology innovation:Evidence from China (2023)Using and Interpreting Fixed Effects Models (2023)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A plain English measure of financial reporting readability (2017)Common risk factors in the returns on stocks and bonds (1993)A Measure of Competition Based on 10‐K Filings (2012)Who Writes the News? Corporate Press Releases during Merger Negotiations (2013)Industry concentration and corporate disclosure policy (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)Dissecting green returns (2022)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review1,089 cited
  • 1990Information quality and discretionary disclosure784 cited
  • 1993A Simple Theory of Advertising as a Good or Bad731 cited
  • 2016Guiding through the Fog: Financial statement complexity and voluntary disclosure640 cited
  • 2018Tax Aggressiveness and Corporate Transparency618 cited
  • 2012Proprietary Costs and the Disclosure of Information About Customers521 cited
  • 2010The impacts of product market competition on the quantity and quality of voluntary disclosures508 cited
  • 2017The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets362 cited
  • 2006Redacted Disclosure350 cited
  • 2017Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis332 cited
  • 1998

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On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports
259 cited
  • 2016Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions243 cited
  • Cited by

    • 2023Disclosure and Investor Inattention: Theory and Evidence36 cited
    • 2022Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act30 cited
    • 2024Access to Financial Disclosure and Knowledge Spillover24 cited
    • 2023Financial Reporting Quality and Myopic Investments: Theory and Evidence19 cited
    • 2024The unintended cost of data breach notification laws: Evidence from managerial bad news hoarding19 cited
    • 2024Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion17 cited