References

• 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
• 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
• 2008Annual report readability, current earnings, and earnings persistence2,850 cited
• 2005R2 around the world: New theory and new tests☆2,833 cited
• 2009Opaque financial reports, R2, and crash risk☆2,796 cited
• 1979Risk measurement when shares are subject to infrequent trading2,767 cited
• 2008Do Managers Withhold Bad News?2,191 cited
• 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
• 2014Measuring Readability in Financial Disclosures1,452 cited
• 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
• 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
• 2011CFOs versus CEOs: Equity incentives and crashes1,219 cited
• 1995Differential Interpretation of Public Signals and Trade in Speculative Markets1,192 cited
• 2014Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence1,044 cited
• 2013Tone Management