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Materiality Judgments and Disclosure of Retiree Health Care Costs Under SFAS No. 81
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Materiality Judgments and Disclosure of Retiree Health Care Costs Under SFAS No. 81 (2002)Materiality Judgments and Disclosure of R…Financial Accounting Standards Board (2002)Financial Accounting Standard…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Essays on disclosure (2001)Essays on disclosureAn evaluation of “essays on disclosure” and the disclosure literature in accounting (2001)An evaluation of “essays on d…Factors Influencing Firms' Disclosures about Environmental Liabilities (1997)Factors Influencing Firms' Di…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Discretionary Disclosure and External Financing. (1995)Discretionary Disclosure and …Optimal Release of Information By Firms (1985)Optimal Release of Informatio…Discretionary disclosure (1983)Discretionary disclosureWhat are Corporate Pension Liabilities? (1982)What are Corporate Pension Li…Corporate Financial Reporting: A Methodological Review of Empirical Research (1982)Corporate Financial Reporting…Voluntary Corporate Disclosure: The Case of Interim Reporting (1981)Voluntary Corporate Disclosur…The Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Good News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…Behavioral Decision Theory: Processes of Judgment and Choice (1981)Behavioral Decision Theory: P…Disclosure Laws and Takeover Bids (1980)Disclosure Laws and Takeover …Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures (2020)Materiality Thresholds: Empir…An investigation of nonprofessional investors’ qualitative materiality judgments incorporating SEC listed vs. non-listed events (2009)An investigation of nonprofes…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Why Firms Voluntarily Disclose Bad News (1994)Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)COUNTERSPECULATION, AUCTIONS, AND COMPETITIVE SEALED TENDERS (1961)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Moral Hazard and Observability (1979)An Analysis of the Principal-Agent Problem (1983)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Theory of Incentives: The Principal-Agent Model (2001)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Full Disclosure (2007)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Analyst Coverage and Intangible Assets (2001)Information and the Cost of Capital (2004)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The Cross-Section of Expected Stock Returns (1992)Dynamic capabilities and strategic management (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate social responsibility and access to finance (2013)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Positive Accounting Theory (1985)The cost of capital, corporation finance and the theory of investment (2008)Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The economic implications of corporate financial reporting (2005)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)The financial reporting environment: Review of the recent literature (2010)Voluntary disclosure with a strategic opponent (1990)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1983Discretionary disclosure3,477 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 2001Essays on disclosure2,478 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 1985Optimal Release of Information By Firms1,105 cited
  • 1980Disclosure Laws and Takeover Bids884 cited
  • 2001An evaluation of “essays on disclosure” and the disclosure literature in accounting791 cited
  • 1995Discretionary Disclosure and External Financing.646 cited
  • 1981Voluntary Corporate Disclosure: The Case of Interim Reporting545 cited
  • 2002Financial Accounting Standards Board382 cited
  • 1982Corporate Financial Reporting: A Methodological Review of Empirical Research365 cited
  • 1981Behavioral Decision Theory: Processes of Judgment and Choice304 cited
  • 1997Factors Influencing Firms' Disclosures about Environmental Liabilities206 cited

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  • 1982What are Corporate Pension Liabilities?200 cited
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    • 2020Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures17 cited
    • 2009An investigation of nonprofessional investors’ qualitative materiality judgments incorporating SEC listed vs. non-listed events15 cited