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Auskunftspflicht
54
Disclosure regulation
54
Corporate disclosure
39
Unternehmenspublizität
39
Public relations
12
Voluntary disclosure
12
Öffentlichkeitsarbeit
12
Asymmetric information
9
Asymmetrische Information
9
Mandatory disclosure
7
Theorie
7
Theory
7
Information value
6
Informationswert
6
Accounting policy
5
Bilanzpolitik
5
Corporate Governance
5
Corporate governance
5
Cost of capital
5
Disclosure
5
Forecast
5
IFRS
5
Kapitalkosten
5
Prognose
5
Accounting valuation
4
Berichtswesen
4
Bilanzielle Bewertung
4
Information behaviour
4
Informationsverhalten
4
Regulation
4
Reporting
4
Selbstverpflichtung
4
Voluntary agreement
4
Ankündigungseffekt
3
Anlageverhalten
3
Announcement effect
3
Behavioural finance
3
Civil litigation
3
Forecasting model
3
Prognoseverfahren
3
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8
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53
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54
Aufsatz in Zeitschrift
54
Conference paper
4
Konferenzbeitrag
4
Collection of articles of several authors
1
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English
54
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All
Dhaliwal, Dan S.
4
Bertomeu, Jeremy
2
Cai, Ye
2
Chapman, Kimball L.
2
Kim, Jung Min
2
Kim, Yongtae
2
Koonce, Lisa
2
Myers, Linda A.
2
Pan, Carrie
2
Verrecchia, Robert E.
2
White, Brian J.
2
White, Hal D.
2
Alhusaini, Badryah
1
Amir, Eli
1
Beng Wee Goh
1
Billings, Mary Brooke
1
Blankespoor, Elizabeth
1
Bourveau, Thomas
1
Burks, Jeffrey J.
1
Cade, Nicole L.
1
Campbell, John L.
1
Cao, Ying
1
Casas-Arce, Pablo
1
Caskey, Judson
1
Cedergren, Matthew C.
1
Chen, Ester
1
Chen, Hsinchun
1
Chen, Zhihong
1
Cheynel, E.
1
Chung, Sung Gon
1
Cuny, Christine
1
Cutler, Joshua
1
D'Souza, Julia
1
Davis, Angela K.
1
Deller, Carolyn
1
Donelson, Dain C.
1
Donovan, John
1
Downar, Benedikt
1
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1
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Review of accounting studies
The accounting review : a publication of the American Accounting Association
76
Journal of accounting & economics
61
Journal of accounting and public policy
26
Review of quantitative finance and accounting
23
The international journal of accounting : TIJA
23
Management science : journal of the Institute for Operations Research and the Management Sciences
22
NBER working paper series
20
Working paper / National Bureau of Economic Research, Inc.
19
Journal of accounting research
18
Journal of business finance & accounting : JBFA
18
International journal of disclosure and governance
16
The British accounting review : the journal of the British Accounting Association
16
NBER Working Paper
15
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
14
Economics letters
14
Journal of management & governance
14
Accounting horizons : a quarterly publication of the American Accounting Association
13
International journal of accounting, auditing and performance evaluation : IJAAPE
13
Journal of financial economics
13
Corporate ownership & control : international scientific journal
12
Corporate social responsibility and environmental management
12
Finance research letters
12
Journal of international accounting auditing & taxation
12
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
11
International journal of learning and intellectual capital : IJLIC
11
International journal of managerial and financial accounting
11
Journal of business ethics : JOBE
11
Journal of economic behavior & organization : JEBO
11
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
10
Der Betrieb
10
Journal of accounting, auditing & finance : JAAF
10
Journal of contemporary accounting & economics
10
Journal of financial reporting & accounting : JFRA
10
Research in accounting regulation
10
The journal of corporate finance : contracting, governance and organization
10
Advances in accounting : a research annual
9
Cogent business & management
9
Discussion paper
9
Discussion paper / Centre for Economic Policy Research
9
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ECONIS (ZBW)
54
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1
The role of individual audit partners for narrative disclosures
Mauritz, Christoph
;
Nienhaus, Martin
;
Oehler, Christopher
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 1-44
Persistent link: https://www.econbiz.de/10014227326
Saved in:
2
Noncompliance with SEC regulations : evidence from timely loan disclosures
Caskey, Judson
;
Huang, Kevin
;
Saavedra, Daniel
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 126-163
Persistent link: https://www.econbiz.de/10014227330
Saved in:
3
The disclosure function of the U.S. patent system : evidence from the PTDL program and extreme snowfall
Martens, Tim
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 237-264
Persistent link: https://www.econbiz.de/10014227335
Saved in:
4
Real-time revenue and firm disclosure
Blankespoor, Elizabeth
;
Hendricks, Bradley E.
; …
- In:
Review of accounting studies
27
(
2022
)
3
,
pp. 1079-1116
Persistent link: https://www.econbiz.de/10013457417
Saved in:
5
The unintended benefit of the risk factor mandate of 2005
Huang, Allen
;
Shen, Jianghua
;
Zang, Amy Y.
- In:
Review of accounting studies
27
(
2022
)
4
,
pp. 1319-1355
Persistent link: https://www.econbiz.de/10013457530
Saved in:
6
Voluntary disclosure when private information and disclosure costs are jointly determined
Kim, Jung Min
;
Taylor, Daniel J.
;
Verrecchia, Robert E.
- In:
Review of accounting studies
26
(
2021
)
3
,
pp. 971-1001
Persistent link: https://www.econbiz.de/10012659598
Saved in:
7
The impact of carbon disclosure mandates on emissions and financial operating performance
Downar, Benedikt
;
Ernstberger, Jürgen
;
Reichelstein, Stefan
- In:
Review of accounting studies
26
(
2021
)
3
,
pp. 1137-1175
Persistent link: https://www.econbiz.de/10012659648
Saved in:
8
Does litigation change managers' beliefs about the value of voluntarily disclosing bad news?
Billings, Mary Brooke
;
Cedergren, Matthew C.
;
Dube, Svenja
- In:
Review of accounting studies
26
(
2021
)
4
,
pp. 1456-1491
Persistent link: https://www.econbiz.de/10012794178
Saved in:
9
Private disclosure and myopia : evidence from the JOBS act
Alhusaini, Badryah
;
Chapman, Kimball L.
;
White, Hal D.
- In:
Review of accounting studies
28
(
2023
)
3
,
pp. 1570-1617
Persistent link: https://www.econbiz.de/10014383865
Saved in:
10
Knowing that you know : incentive effects of relative performance disclosure
Casas-Arce, Pablo
;
Deller, Carolyn
;
Martínez-Jerez, F. …
- In:
Review of accounting studies
28
(
2023
)
1
,
pp. 91-125
Persistent link: https://www.econbiz.de/10014227329
Saved in:
11
Uncertainty about managerial horizon and voluntary disclosure
Kim, Jung Min
- In:
Review of accounting studies
28
(
2023
)
2
,
pp. 615-657
Persistent link: https://www.econbiz.de/10014335921
Saved in:
12
The effect of a warning on investors' reactions to disclosure readability
Koonce, Lisa
;
Leitter, Zheng
;
White, Brian J.
- In:
Review of accounting studies
28
(
2023
)
2
,
pp. 769-791
Persistent link: https://www.econbiz.de/10014335937
Saved in:
13
Manager perception and proprietary investment disclosure
Rawson, Caleb
- In:
Review of accounting studies
27
(
2022
)
4
,
pp. 1493-1525
Persistent link: https://www.econbiz.de/10013457577
Saved in:
14
Voluntary versus mandatory disclosure
Bertomeu, Jeremy
;
Vaysman, Igor
;
Xue, Wenjie
- In:
Review of accounting studies
26
(
2021
)
2
,
pp. 658-692
Persistent link: https://www.econbiz.de/10012549024
Saved in:
15
Measuring credit risk using qualitative disclosure
Donovan, John
;
Jennings, Jared
;
Koharki, Kevin
;
Lee, Joshua
- In:
Review of accounting studies
26
(
2021
)
2
,
pp. 815-863
Persistent link: https://www.econbiz.de/10012549069
Saved in:
16
A simple structural estimator of disclosure costs
Cheynel, E.
;
Liu-Watts, M.
- In:
Review of accounting studies
25
(
2020
)
1
,
pp. 201-245
Persistent link: https://www.econbiz.de/10012231028
Saved in:
17
Discretionary disclosure and manager horizon : evidence from patenting
Glaeser, Stephen
;
Michels, Jeremy
;
Verrecchia, Robert E.
- In:
Review of accounting studies
25
(
2020
)
2
,
pp. 597-635
Persistent link: https://www.econbiz.de/10012231043
Saved in:
18
Measuring disclosure using 8-K filings
He, Jing
;
Plumlee, Marlene A.
- In:
Review of accounting studies
25
(
2020
)
3
,
pp. 903-962
Persistent link: https://www.econbiz.de/10012306828
Saved in:
19
Using video to disclose forward-looking information : the effect of nonverbal cues on investors’ judgments
Cade, Nicole L.
;
Koonce, Lisa
;
Mendoza, Kim I.
- In:
Review of accounting studies
25
(
2020
)
4
,
pp. 1444-1474
Persistent link: https://www.econbiz.de/10012306872
Saved in:
20
Auditor benchmarking of client disclosures
Drake, Michael S.
;
Lamoreaux, Phillip T.
;
Quinn, Phillip J.
- In:
Review of accounting studies
24
(
2019
)
2
,
pp. 393-425
Persistent link: https://www.econbiz.de/10012098998
Saved in:
21
The effect of enforcement transparency : evidence from SEC comment-letter reviews
Duro, Miguel
;
Heese, Jonas
;
Ormazabal, Gaizka
- In:
Review of accounting studies
24
(
2019
)
3
,
pp. 780-823
Persistent link: https://www.econbiz.de/10012099026
Saved in:
22
Increased mandated disclosure frequency and price formation : evidence from the 8-K expansion regulation
McMullin, Jeff L.
;
Miller, Brian P.
;
Twedt, Brady J.
- In:
Review of accounting studies
24
(
2019
)
1
,
pp. 1-33
Persistent link: https://www.econbiz.de/10012006050
Saved in:
23
Disclosure and the outcome of securities litigation
Cutler, Joshua
;
Davis, Angela K.
;
Peterson, Kyle
- In:
Review of accounting studies
24
(
2019
)
1
,
pp. 230-263
Persistent link: https://www.econbiz.de/10012006161
Saved in:
24
Information overload and disclosure smoothing
Chapman, Kimball L.
;
Reiter, Nayana
;
White, Hal D.
; …
- In:
Review of accounting studies
24
(
2019
)
4
,
pp. 1486-1522
Persistent link: https://www.econbiz.de/10012135820
Saved in:
25
Competition and voluntary disclosure : evidence from deregulation in the banking industry
Burks, Jeffrey J.
;
Cuny, Christine
;
Gerakos, Joseph
; …
- In:
Review of accounting studies
23
(
2018
)
4
,
pp. 1471-1511
Persistent link: https://www.econbiz.de/10011936641
Saved in:
26
The cost of disclosure regulation : evidence from D&O insurance and nonmeritorious securities litigation
Donelson, Dain C.
;
Hopkins, Justin J.
;
Yust, Christopher G.
- In:
Review of accounting studies
23
(
2018
)
2
,
pp. 528-588
Persistent link: https://www.econbiz.de/10011856587
Saved in:
27
Shareholder activism and voluntary disclosure
Bourveau, Thomas
;
Schoenfeld, Jordan
- In:
Review of accounting studies
22
(
2017
)
3
,
pp. 1307-1339
Persistent link: https://www.econbiz.de/10011743248
Saved in:
28
A theory of risk disclosure
Heinle, Mirko S.
;
Smith, Kevin
- In:
Review of accounting studies
22
(
2017
)
4
,
pp. 1459-1491
Persistent link: https://www.econbiz.de/10011781448
Saved in:
29
The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester
;
Gavious, Ilanit
;
Lev, Baruch
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
Saved in:
30
Management forecasts and the cost of equity capital : international evidence
Cao, Ying
;
Myers, Linda A.
;
Tsang, Albert
;
Yang, Yong George
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 791-838
Persistent link: https://www.econbiz.de/10011690249
Saved in:
31
Voluntary fair value disclosures beyond SFAS 157's three-level estimates
Chung, Sung Gon
;
Beng Wee Goh
;
Ng, Jeffrey
;
Yong, Kevin Ow
- In:
Review of accounting studies
22
(
2017
)
1
,
pp. 430-468
Persistent link: https://www.econbiz.de/10011655636
Saved in:
32
Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling
Segal, Benjamin
;
Segal, Dan
- In:
Review of accounting studies
21
(
2016
)
4
,
pp. 1203-1244
Persistent link: https://www.econbiz.de/10011613060
Saved in:
33
Does concrete language in disclosures increase willingness to invest?
Elliott, W. Brooke
;
Rennekamp, Kristina M.
;
White, Brian J.
- In:
Review of accounting studies
20
(
2015
)
2
,
pp. 839-865
Persistent link: https://www.econbiz.de/10011283636
Saved in:
34
Political pressures and the evolution of disclosure regulation
Bertomeu, Jeremy
;
Magee, Robert P.
- In:
Review of accounting studies
20
(
2015
)
2
,
pp. 775-802
Persistent link: https://www.econbiz.de/10011283638
Saved in:
35
Fair value accounting : information or confusion for financial markets?
Magnan, Michel
;
Menini, Andrea
;
Parbonetti, Antonio
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 559-591
Persistent link: https://www.econbiz.de/10010503361
Saved in:
36
Promoting informativeness via staggered information releases
Ramanan, Ram N. V.
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 537-558
Persistent link: https://www.econbiz.de/10010503362
Saved in:
37
The information content of mandatory risk factor disclosures in corporate filings
Campbell, John L.
;
Chen, Hsinchun
;
Dhaliwal, Dan S.
; …
- In:
Review of accounting studies
19
(
2014
)
1
,
pp. 396-455
Persistent link: https://www.econbiz.de/10010347369
Saved in:
38
Discussion of "board interlocks and the diffusion of disclosure policy"
Zhang, Weining
- In:
Review of accounting studies
19
(
2014
)
3
,
pp. 1120-1124
Persistent link: https://www.econbiz.de/10010404497
Saved in:
39
Board interlocks and the diffusion of disclosure policy
Cai, Ye
;
Dhaliwal, Dan S.
;
Kim, Yongtae
;
Pan, Carrie
- In:
Review of accounting studies
19
(
2014
)
3
,
pp. 1086-1119
Persistent link: https://www.econbiz.de/10010404500
Saved in:
40
Investor overlap and diffusion of disclosure practices
Jung, Michael J.
- In:
Review of accounting studies
18
(
2013
)
1
,
pp. 167-206
Persistent link: https://www.econbiz.de/10009745117
Saved in:
41
Do acquirers disclose good news or withhold bad news when they finance their acquisitions using equity?
Ge, Rui
;
Lennox, Clive
- In:
Review of accounting studies
16
(
2011
)
1
,
pp. 183-217
Persistent link: https://www.econbiz.de/10008935180
Saved in:
42
Analyst forecast characteristics and the cost of debt
Mansi, Sattar
;
Maxwell, William F.
;
Miller, Darius P.
- In:
Review of accounting studies
16
(
2011
)
1
,
pp. 116-142
Persistent link: https://www.econbiz.de/10008935182
Saved in:
43
The effects of firm size, corporate governance quality, and bad news on disclosure compliance
Ettredge, Michael L.
;
Johnstone, Karla
;
Stone, Mary
; …
- In:
Review of accounting studies
16
(
2011
)
4
,
pp. 866-889
Persistent link: https://www.econbiz.de/10009427883
Saved in:
44
Non-GAAP earnings and board independence
Frankel, Richard
;
McVay, Sarah
;
Soliman, Mark
- In:
Review of accounting studies
16
(
2011
)
4
,
pp. 719-744
Persistent link: https://www.econbiz.de/10009427891
Saved in:
45
Confidence and trading aggressiveness of nai͏̈ve investors : effects of information quantity and consistency
Smith, Steven D.
- In:
Review of accounting studies
15
(
2010
)
2
,
pp. 295-316
Persistent link: https://www.econbiz.de/10003993298
Saved in:
46
The effect of pension accounting on corporate pension asset allocation
Amir, Eli
;
Guan, Yanling
;
Oswald, Dennis
- In:
Review of accounting studies
15
(
2010
)
2
,
pp. 345-366
Persistent link: https://www.econbiz.de/10003993349
Saved in:
47
Regulation fair disclosure and the cost of equity capital
Chen, Zhihong
;
Dhaliwal, Dan S.
;
Xie, Hong
- In:
Review of accounting studies
15
(
2010
)
1
,
pp. 106-144
Persistent link: https://www.econbiz.de/10003966355
Saved in:
48
Disclosure of GAAP line items in earnings announcements
D'Souza, Julia
;
Ramesh, K.
;
Shen, Min
- In:
Review of accounting studies
15
(
2010
)
1
,
pp. 179-219
Persistent link: https://www.econbiz.de/10003966363
Saved in:
49
The impacts of product market competition on the quantity and quality of voluntary disclosures
Li, Xi
- In:
Review of accounting studies
15
(
2010
)
3
,
pp. 663-711
Persistent link: https://www.econbiz.de/10008698363
Saved in:
50
Special issue on Determinants of Accounting Policy
2010
Persistent link: https://www.econbiz.de/10008698471
Saved in:
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