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Readability of Pension Narrative Disclosures, Pension Regulatory Changes, and Corporate Credit Risk
16 references·0 citing·42 second hop
Readability of Pension Narrative Disclosures, Pension Regulatory Changes, and Corporate Credit Risk (2024)Readability of Pension Narrative Disclosu…Earnings management and annual report readability (2016)Earnings management and annua…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Investment and Financing Constraints: Evidence from the Funding of Corporate Pension Plans (2006)Investment and Financing Cons…Information Uncertainty and Stock Returns (2006)Information Uncertainty and S…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Capital Structure and Stock Returns (2004)Capital Structure and Stock R…Equity Volatility and Corporate Bond Yields (2003)Equity Volatility and Corpora…The Determinants of Credit Spread Changes (2001)The Determinants of Credit Sp…Term Structures of Credit Spreads with Incomplete Accounting Information (2001)Term Structures of Credit Spr…Explaining the Rate Spread on Corporate Bonds (2001)Explaining the Rate Spread on…Asymmetric Information and Risky Debt Maturity Choice (1986)Asymmetric Information and Ri…On the Pricing of Corporate Debt: The Risk Structure of Interest Rates (1974)On the Pricing of Corporate D…The Technique of Clear Writing. (1968)The Technique of Clear Writin…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Pricing of Options and Corporate Liabilities (1973)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Modeling Term Structures of Defaultable Bonds (1999)How Much of the Corporate-Treasury Yield Spread Is Due to Credit Risk? (2012)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)How does financial reporting quality relate to investment efficiency? (2009)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Common risk factors in the returns on stocks and bonds (1993)Forecasting Default with the Merton Distance to Default Model (2008)Credit Spreads and Business Cycle Fluctuations (2012)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The arbitrage theory of capital asset pricing (1976)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)On Persistence in Mutual Fund Performance (1997)Retail Investor Sentiment and Return Comovements (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)Individualism and Momentum around the World (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Option pricing when underlying stock returns are discontinuous (1976)The valuation of options for alternative stochastic processes (1976)An equilibrium characterization of the term structure (1977)The cost of capital, corporation finance and the theory of investment (2008)SMOG Grading - A New Readability Formula. (1969)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)Prospect Theory and Asset Prices (2001)Corporate Yield Spreads: Default Risk or Liquidity? New Evidence from the Credit Default Swap Market (2004)
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References

  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1974On the Pricing of Corporate Debt: The Risk Structure of Interest Rates2,752 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2001The Determinants of Credit Spread Changes2,253 cited
  • 2006Information Uncertainty and Stock Returns1,844 cited
  • 1968The Technique of Clear Writing.1,641 cited
  • 2001Explaining the Rate Spread on Corporate Bonds1,580 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2001Term Structures of Credit Spreads with Incomplete Accounting Information1,321 cited
  • 2004Capital Structure and Stock Returns1,250 cited
  • 2003Equity Volatility and Corporate Bond Yields1,207 cited
  • 1986Asymmetric Information and Risky Debt Maturity Choice1,203 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2006Investment and Financing Constraints: Evidence from the Funding of Corporate Pension Plans829 cited

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  • 2016Earnings management and annual report readability799 cited
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