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The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts
16 references·0 citing·48 second hop
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts (2023)The implications of firms' derivative usa…CEO tenure and earnings management (2014)CEO tenure and earnings manag…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Internal control and management guidance (2009)Internal control and manageme…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts (2005)The Association between Outsi…The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…Information and the Cost of Capital (2004)Information and the Cost of C…CEO incentives and earnings management (2004)CEO incentives and earnings m…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Forecasting Bankruptcy More A…Why Firms Use Currency Derivatives (1997)Why Firms Use Currency Deriva…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Market liquidity and volume around earnings announcements (1994)Market liquidity and volume a…Risk Management: Coordinating Corporate Investment and Financing Policies (1993)Risk Management: Coordinating…The Determinants of Firms' Hedging Policies (1985)The Determinants of Firms' He…Discretionary disclosure (1983)Discretionary disclosureRisk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)On financial contracting (1979)Optimal capital structure under corporate and personal taxation (1980)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Managerial incentives and risk-taking☆ (2005)The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis (2008)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)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)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Modeling Term Structures of Defaultable Bonds (1999)Forecasting Default with the Merton Distance to Default Model (2008)In Search of Distress Risk (2008)Determinants of corporate borrowing (1977)The theory and practice of corporate finance: evidence from the field (2001)The Cash Flow Sensitivity of Cash (2004)Why Do U.S. Firms Hold So Much More Cash than They Used To? (2009)Continuous Auctions and Insider Trading (1985)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)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)
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1983Discretionary disclosure3,477 cited
  • 1985The Determinants of Firms' Hedging Policies3,270 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1993Risk Management: Coordinating Corporate Investment and Financing Policies2,897 cited
  • 2001Forecasting Bankruptcy More Accurately: A Simple Hazard Model2,655 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 1994Market liquidity and volume around earnings announcements1,786 cited
  • 2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts1,393 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • 1997Why Firms Use Currency Derivatives1,172 cited
  • 2014CEO tenure and earnings management738 cited

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  • 2009Internal control and management guidance678 cited
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