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Financial statement adequacy and firms' MD&A disclosures
16 references·1 citing·35 second hop
Financial statement adequacy and firms' MD&A disclosures (2023)Financial statement adequacy and firms' M…The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)The evolution of 10-K textual…Earnings management and annual report readability (2016)Earnings management and annua…Earnings quality: Evidence from the field (2013)Earnings quality: Evidence fr…The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)The Information Content of Ma…The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach (2010)The Information Content of Fo…Product Market Synergies and Competition in Mergers and Acquisitions: A Text-Based Analysis (2010)Product Market Synergies and …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…The information content of losses (1995)The information content of lo…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Accounting information systems governance in a digital landscape: A comprehensive analysis of key factors and sectoral dynamics (2024)Accounting information system…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Positive Accounting Theory (1985)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Textual Analysis in Accounting and Finance: A Survey (2016)Text as Data (2019)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The Strength of Weak Ties (1973)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Corporate social responsibility and stakeholder value maximization: Evidence from mergers (2013)Measuring Economic Policy Uncertainty* (2016)Text-Based Network Industries and Endogenous Product Differentiation (2016)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)International Accounting Standards and Accounting Quality (2008)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Costs of Equity and Earnings Attributes (2004)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1995The information content of losses2,315 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2010Product Market Synergies and Competition in Mergers and Acquisitions: A Text-Based Analysis1,498 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 2013Earnings quality: Evidence from the field1,102 cited
  • 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings922 cited

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  • 2017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation840 cited
  • 2016Earnings management and annual report readability799 cited
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    • 2024Accounting information systems governance in a digital landscape: A comprehensive analysis of key factors and sectoral dynamics9 cited