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Bogging Down Investors: An Unintended Consequence of Litigation Risk
16 references·0 citing·38 second hopsampled
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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2013Earnings quality: Evidence from the field1,102 cited
  • 2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review1,089 cited
  • 2005Credibility of Management Forecasts914 cited
  • 2011Measuring Securities Litigation Risk848 cited
  • 2017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation840 cited
  • 2010The Effects of Reporting Complexity on Small and Large Investor Trading805 cited
  • 2016Earnings management and annual report readability799 cited
  • 2020Entropy-balanced accruals

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761 cited
  • 2010Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications677 cited
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