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IRS Enforcement and Voluntary Tax Disclosure
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IRS Enforcement and Voluntary Tax Disclosure (2024)IRS Enforcement and Voluntary Tax Disclos…Text-Based Network Industries and Endogenous Product Differentiation (2016)Text-Based Network Industries…Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions (2011)What Makes Conference Calls U…Text-Based Network Industries and Endogenous Product Differentiation (2011)Text-Based Network Industries…Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language* (2011)Beyond the Numbers: Measuring…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Financial Analyst Characteristics and Herding Behavior in Forecasting (2005)Financial Analyst Characteris…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Last‐Chance Earnings Manageme…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? (1999)Analyst forecast accuracy: Do…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Voluntary disclosure with a strategic opponent (1990)Voluntary disclosure with a s…Discretionary disclosure (1983)Discretionary disclosureSpecification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Determinants of Firms' Hedging Policies (1985)Corporate Governance and Equity Prices (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Incorrect Inferences When Using Residuals as Dependent Variables (2018)Stability in Competition (1929)Stability in Competition (1990)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Textual Analysis in Accounting and Finance: A Survey (2016)Text as Data (2019)Artificial intelligence, firm growth, and product innovation (2023)Law and Finance (1998)Corporate Ownership Around the World (1999)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Culture's Consequences: International Differences in Work-Related Values. (1983)External Control of Organizations: Resource Dependence Perspective (2011)Corporate Sustainability: First Evidence on Materiality (2016)Why and How Investors Use ESG Information: Evidence from a Global Survey (2017)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)R2 around the world: New theory and new tests☆ (2005)What Works in Securities Laws? (2006)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Capital markets research in accounting (2001)The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices (2004)Inside the 'Black Box' of Sell-Side Financial Analysts (2013)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
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References

  • 1983Discretionary disclosure3,477 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2016Text-Based Network Industries and Endogenous Product Differentiation2,114 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • 1999Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?1,428 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 2005Financial Analyst Characteristics and Herding Behavior in Forecasting909 cited
  • 1990Voluntary disclosure with a strategic opponent761 cited
  • 2011What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions704 cited
  • 2011Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language*699 cited

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2011
Text-Based Network Industries and Endogenous Product Differentiation
634 cited
  • 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 cited
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