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Financial Reporting Quality and Myopic Investments: Theory and Evidence
16 references·0 citing·37 second hop
Financial Reporting Quality and Myopic Investments: Theory and Evidence (2023)Financial Reporting Quality and Myopic In…A review of archival auditing research (2014)A review of archival auditing…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Market value and patent citations (2005)Market value and patent citat…Information and the Cost of Capital (2004)Information and the Cost of C…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The NBER Patent Citation Data File: Lessons, Insights and Methodological Tools (2001)The NBER Patent Citation Data…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Do Investment-Cash Flow Sensi…Exploration and Exploitation in Organizational Learning (1991)Exploration and Exploitation …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Efficient Capital Markets, In…Strategic Information Transmission (1982)Strategic Information Transmi…A Penny for Your Quotes: Patent Citations and the Value of Innovations (1990)Geographic Localization of Knowledge Spillovers as Evidenced by Patent Citations (1993)The Increasing Dominance of Teams in Production of Knowledge (2007)Necessity as the mother of ‘green’ inventions: Institutional pressures and environmental innovations (2012)Technological Innovation, Resource Allocation, and Growth* (2017)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)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Financial Accelerator in a Quantitative Business Cycle Framework (1998)Managing with Style: The Effect of Managers on Firm Policies (2003)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)Patent Statistics as Economic Indicators: A Survey (1990)The Knowledge Economy (2004)Identifying Technology Spillovers and Product Market Rivalry (2013)The Strategy of Conflict (1960)Job Market Signaling (1973)Signaling Games and Stable Equilibria (1987)Herd Behavior and Investment (1988)Domestic Political Audiences and the Escalation of International Disputes (1994)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Prospect theory: An analysis of decision under risk (1988)Toward a knowledge‐based theory of the firm (1996)Absorptive Capacity: A Review, Reconceptualization, and Extension (2002)The Theory of Economic Development (2003)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Textual Analysis in Accounting and Finance: A Survey (2016)
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References

  • 1991Exploration and Exploitation in Organizational Learning21,910 cited
  • 1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?6,790 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1982Strategic Information Transmission4,289 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2001The NBER Patent Citation Data File: Lessons, Insights and Methodological Tools3,537 cited
  • 2005Market value and patent citations3,383 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2014A review of archival auditing research3,184 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior

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2,585 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
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