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Short Selling and Readability in Financial Disclosures: A Controlled Experiment
16 references·0 citing·37 second hopsampled
Short Selling and Readability in Financial Disclosures: A Controlled Experiment (2017)Short Selling and Readability in Financia…Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…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 …Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors (2007)All That Glitters: The Effect…Investor attention, overconfidence and category learning (2006)Investor attention, overconfi…Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Leverage, investment, and firm growth (1996)Leverage, investment, and fir…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The Technique of Clear Writing. (1968)The Technique of Clear Writin…Outside directors and CEO turnover (1988)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Thirteen Ways to Look at the Correlation Coefficient (1988)Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Manager sentiment and stock returns (2018)Firm-Level Political Risk: Measurement and Effects* (2019)Uniting the Tribes: Using Text for Marketing Insight (2019)Positive Accounting Theory (1985)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Prospect theory: An analysis of decision under risk (1988)On Persistence in Mutual Fund Performance (1997)Media Coverage and the Cross‐section of Stock Returns (2009)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Investor Inattention and Friday Earnings Announcements (2009)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A review of tax research (2010)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2007All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors4,714 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1968The Technique of Clear Writing.1,641 cited
  • 2006Investor attention, overconfidence and category learning1,468 cited

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  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 1996Leverage, investment, and firm growth1,304 cited
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