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Climate Policy Uncertainty and Corporate Disclosure Strategies: Evidence From Financial Statement Comparability
16 references·0 citing·46 second hopsampled
Climate Policy Uncertainty and Corporate Disclosure Strategies: Evidence From Financial Statement Comparability (2025)Climate Policy Uncertainty and Corporate …Climate Change: The Ultimate Challenge for Economics (2019)Climate Change: The Ultimate …Measuring Economic Policy Uncertainty* (2016)Measuring Economic Policy Unc…Environmental Legitimacy, Green Innovation, and Corporate Carbon Disclosure: Evidence from CDP China 100 (2016)Environmental Legitimacy, Gre…Policy Uncertainty and Corporate Investment (2015)Policy Uncertainty and Corpor…Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Are IFRS-based and US GAAP-ba…The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs* (2011)The Agency Problem, Corporate…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Earnings Management Using Cla…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…A Contingent Resource-Based View of Proactive Corporate Environmental Strategy (2003)A Contingent Resource-Based V…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Firm Resources and Sustained Competitive Advantage (1991)Dynamic capabilities and strategic management (1997)Firm resources and sustained competitive advantage (2004)Managing Firm Resources in Dynamic Environments to Create Value: Looking Inside the Black Box (2007)Corporate responsibility and financial performance: the role of intangible resources (2009)Sustainable entrepreneurship and sustainability innovation: categories and interactions (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Founding Family Ownership and Earnings Quality (2006)Managerial Ability and Earnings Quality (2012)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Credit Rationing in Markets with Imperfect Information (1981)Initial conditions and moment restrictions in dynamic panel data models (1995)The Price of Political Uncertainty: Theory and Evidence from the Option Market (2016)The economic effects of trade policy uncertainty (2019)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)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)Investment under Uncertainty (1994)Investment Under Uncertainty. (1994)The Impact of Uncertainty Shocks (2009)COVID-19 pandemic, oil prices, stock market, geopolitical risk and policy uncertainty nexus in the US economy: Fresh evidence from the wavelet-based approach (2020)The Unprecedented Stock Market Reaction to COVID-19 (2020)Measuring Geopolitical Risk (2022)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2016Measuring Economic Policy Uncertainty*12,809 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2015Policy Uncertainty and Corporate Investment2,641 cited
  • 2003A Contingent Resource-Based View of Proactive Corporate Environmental Strategy2,387 cited
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 2019Climate Change: The Ultimate Challenge for Economics948 cited
  • 2011The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs*826 cited
  • 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited

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2016
Environmental Legitimacy, Green Innovation, and Corporate Carbon Disclosure: Evidence from CDP China 100
821 cited
  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
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