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Corporate disclosure
93
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18
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18
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15
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Gordon, Lawrence A.
2
Hope, Ole-Kristian
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Jorgensen, Bjorn N.
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Krishnan, Gopal
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Lobo, Gerald J.
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Loeb, Martin P.
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Journal of accounting and public policy
The accounting review : a publication of the American Accounting Association
200
Journal of accounting & economics
152
Finance research letters
102
Review of accounting studies
90
Journal of accounting research
80
Management science : journal of the Institute for Operations Research and the Management Sciences
73
Corporate social responsibility and environmental management
71
International journal of disclosure and governance
69
Journal of business ethics : JOBE
68
Review of quantitative finance and accounting
66
Journal of applied accounting research
57
Accounting horizons : a quarterly publication of the American Accounting Association
56
Journal of business finance & accounting : JBFA
52
Cogent business & management
49
International review of financial analysis
49
The international journal of accounting : TIJA
49
Advances in accounting : a research annual
47
The British accounting review : the journal of the British Accounting Association
46
Business strategy and the environment
44
Journal of financial reporting & accounting : JFRA
42
Journal of financial economics
41
Research in international business and finance
40
International Journal of Energy Economics and Policy : IJEEP
39
Managerial auditing journal
38
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
37
Journal of Asian finance, economics and business : JAFEB
36
Journal of international accounting auditing & taxation
36
Journal of management & governance
36
Applied economics
35
The journal of applied business research
35
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
34
Journal of banking & finance
34
Journal of contemporary accounting & economics
34
NBER working paper series
34
Economics letters
33
Journal of international accounting research
33
The journal of corporate finance : contracting, governance and organization
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Meditari accountancy research
32
Pacific-Basin finance journal
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ECONIS (ZBW)
93
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1
Narrative R&D disclosure and insider trading profitability : evidence from China
Huang, Wan
;
Liang, Qingwen
- In:
Journal of accounting and public policy
45
(
2024
),
pp. 1-28
Persistent link: https://www.econbiz.de/10015056830
Saved in:
2
Intraday disclosure timing deviations and their implications for financial reporting
Tucker, Jennifer Wu
;
Wang, Angie
- In:
Journal of accounting and public policy
44
(
2024
),
pp. 1-22
Persistent link: https://www.econbiz.de/10015056819
Saved in:
3
Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services?
Gal-Or, Ronen
;
Harding, Michelle
;
Naiker, Vic
;
Sharma, …
- In:
Journal of accounting and public policy
43
(
2024
),
pp. 1-27
Persistent link: https://www.econbiz.de/10015056792
Saved in:
4
IFRS 7 adoption and bank risk taking
Lobo, Gerald J.
;
Wang, Chong
;
Wu, Feng
- In:
Journal of accounting and public policy
46
(
2024
),
pp. 1-17
Persistent link: https://www.econbiz.de/10015057093
Saved in:
5
Empirical evidence on disclosing cyber breaches in an 8-K report : initial exploratory evidence
Gordon, Lawrence A.
;
Loeb, Martin P.
;
Zhou, Lei
; …
- In:
Journal of accounting and public policy
46
(
2024
),
pp. 1-10
Persistent link: https://www.econbiz.de/10015057141
Saved in:
6
To tell or not to tell? : examining voluntary disclosure of customers' identities under capital market pressure
Xu, Yue
;
Cai, Guilong
;
Zhang, Ting
- In:
Journal of accounting and public policy
45
(
2024
),
pp. 1-21
Persistent link: https://www.econbiz.de/10015056850
Saved in:
7
Brexit disclosure : companies' honest or bogus perceptions of risk?
Vasilescu, Camelia
;
Weir, Kenneth Hugh
- In:
Journal of accounting and public policy
42
(
2023
)
3
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014323131
Saved in:
8
Do mandatory risk factor disclosures reduce stock price crash risk?
Au, Shiu-Yik
;
Qiu, Bin
;
Wu, Szu-Yin
- In:
Journal of accounting and public policy
42
(
2023
)
4
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014485476
Saved in:
9
The effect of disclosure committees on non-GAAP reporting quality
Hao, Jie
- In:
Journal of accounting and public policy
42
(
2023
)
4
,
pp. 1-24
Persistent link: https://www.econbiz.de/10014485495
Saved in:
10
Management earnings forecast and financial statement complexity
Ishinagi, Yoshikazu
;
Shiiba, Atsushi
- In:
Journal of accounting and public policy
42
(
2023
)
4
,
pp. 1-9
Persistent link: https://www.econbiz.de/10014485517
Saved in:
11
Enforcement and disclosure
Franke, Benedikt
;
Simons, Dirk
- In:
Journal of accounting and public policy
42
(
2023
)
5
,
pp. 1-18
Persistent link: https://www.econbiz.de/10014468467
Saved in:
12
Using relevant headings in risk factor disclosures : what is the impact on information processing?
Huang, Feiqi
;
Wang, Tawei
;
Yen, Ju-Chun
- In:
Journal of accounting and public policy
42
(
2023
)
5
,
pp. 1-23
Persistent link: https://www.econbiz.de/10014468469
Saved in:
13
Voluntary versus mandatory disclosure of liability insurance coverage limit
Jia, Xue
;
Suijs, Jeroen
- In:
Journal of accounting and public policy
42
(
2023
)
2
,
pp. 1-20
Persistent link: https://www.econbiz.de/10014382828
Saved in:
14
Do IPOs bear more severe legal consequences of accounting misstatements?
Wu, Biyu
- In:
Journal of accounting and public policy
41
(
2022
)
3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10013271356
Saved in:
15
Do investors turn a blind eye to risk-factor disclosures by state-supported firms?
Feng, Chen
;
Yao, Yi
;
Zhao, Mei
- In:
Journal of accounting and public policy
41
(
2022
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10013207598
Saved in:
16
Opaque auditor dismissal disclosures : what does timing reveal that disclosures do not?
Burks, Jeffrey J.
;
Stevens, Jennifer Sustersic
- In:
Journal of accounting and public policy
41
(
2022
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10013207613
Saved in:
17
How do suppliers benefit from customers' voluntary disclosure? : the effect of customers' earnings guidance on upstream firms' investment efficiency
Chiu, Peng-Chia
;
Jiu, Lili
;
Yu, Po-Hsiang
- In:
Journal of accounting and public policy
41
(
2022
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10013207619
Saved in:
18
Information disclosure and liquidity crisis
Lee, Kyounghun
;
Oh, Frederick Dongchuhl
- In:
Journal of accounting and public policy
41
(
2022
)
2
,
pp. 1-9
Persistent link: https://www.econbiz.de/10013207643
Saved in:
19
Changes in corporate cybersecurity risk disclosures after SEC comment letters
Calderon, Thomas G.
;
Gao, Lei
- In:
Journal of accounting and public policy
41
(
2022
)
5
,
pp. 1-14
Persistent link: https://www.econbiz.de/10013429271
Saved in:
20
"Surprise" material weakness disclosures : effects on audit fees and audit report lags
Belina, Hambisa
- In:
Journal of accounting and public policy
41
(
2022
)
6
,
pp. 1-16
Persistent link: https://www.econbiz.de/10013471519
Saved in:
21
Can third-party online sales disclosure help reduce earnings management? : evidence from China
Li, Qian
;
Liu, Shangqun
- In:
Journal of accounting and public policy
41
(
2022
)
6
,
pp. 1-23
Persistent link: https://www.econbiz.de/10013471520
Saved in:
22
The impact of country institutional factors on firm disclosure : cybersecurity disclosures in Chinese cross-listed firms
Barry, Thomas
;
Jona, Jonathan
;
Sonderstrom, Naomi
- In:
Journal of accounting and public policy
41
(
2022
)
6
,
pp. 1-15
Persistent link: https://www.econbiz.de/10013471528
Saved in:
23
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency
Silvers, Roger
- In:
Journal of accounting and public policy
40
(
2021
)
4
,
pp. 1-24
Persistent link: https://www.econbiz.de/10012820229
Saved in:
24
The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors' judgments
Rapley, Eric T.
;
Robertson, Jesse C.
;
Smith, Jason
- In:
Journal of accounting and public policy
40
(
2021
)
5
,
pp. 1-21
Persistent link: https://www.econbiz.de/10012820265
Saved in:
25
Do conventional financial disclosures matter in alternative financing? : evidence from equity crowdfunding
Ra-Pee Pattanapanyasat
- In:
Journal of accounting and public policy
40
(
2021
)
3
,
pp. 1-8
Persistent link: https://www.econbiz.de/10012545510
Saved in:
26
Market reaction to quantitative and qualitative order backlog disclosures
Feldman, Ronen
;
Govindaraj, Suresh
;
Livnat, Joshua
; …
- In:
Journal of accounting and public policy
40
(
2021
)
6
,
pp. 1-16
Persistent link: https://www.econbiz.de/10013203752
Saved in:
27
Limits of private firms' disclosure avoidance : evidence from enforcing financial statements publication in Germany
Laschewski, Christian
;
Nasev, Julia
- In:
Journal of accounting and public policy
40
(
2021
)
6
,
pp. 1-9
Persistent link: https://www.econbiz.de/10013204814
Saved in:
28
Are required SEC proxy disclosures about the board's role in risk oversight substantive?
Beasley, Mark S.
;
Branson, Bruce
;
Pagach, Don
;
Panfilo, …
- In:
Journal of accounting and public policy
40
(
2021
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10012495641
Saved in:
29
Analyst reputation and management earnings forecasts
Kim, Jae Bum
;
Kim, Yongtae
;
Lee, Joonho
- In:
Journal of accounting and public policy
40
(
2021
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012495642
Saved in:
30
Does voluntary balance sheet disclosure mitigate post-earnings-announcement drift?
Hsu, Charles
;
Jin, Qinglu
;
Ma, Zhiming
;
Zhou, Jing
- In:
Journal of accounting and public policy
40
(
2021
)
2
,
pp. 1-24
Persistent link: https://www.econbiz.de/10012502545
Saved in:
31
The consequences of deviating from financial reporting industry norms : evidence from the disclosure of foreign cash
Bjornsen, Matt
;
Downes, Jimmy F.
;
Omer, Thomas C.
- In:
Journal of accounting and public policy
39
(
2020
)
5
,
pp. 1-27
Persistent link: https://www.econbiz.de/10012420928
Saved in:
32
Abnormal disclosure tone and going concern modified audit reports
Hossain, Mahmud
;
Raghunandan, Kannan
;
Rama, Dasaratha V.
- In:
Journal of accounting and public policy
39
(
2020
)
4
,
pp. 1-16
Persistent link: https://www.econbiz.de/10012296752
Saved in:
33
Disclosure tone of the spin-off prospectus and insider trading
Choi, Wonik
- In:
Journal of accounting and public policy
39
(
2020
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10012252976
Saved in:
34
Does government report readability matter? : evidence from market reactions to AAERs
Kuang, Yu Flora
;
Lee, Gladys
;
Qin, Bo
- In:
Journal of accounting and public policy
39
(
2020
)
2
,
pp. 1-20
Persistent link: https://www.econbiz.de/10012253005
Saved in:
35
Risk disclosure noncompliance
Adam-Müller, Axel F. A.
;
Erkens, Michael H. R.
- In:
Journal of accounting and public policy
39
(
2020
)
3
,
pp. 1-10
Persistent link: https://www.econbiz.de/10012253010
Saved in:
36
The effect of consistency in book-tax differences on analysts’ earnings forecasts : evidence from forecast accuracy and informativeness
Choi, Heeick
;
Hu, Rui
;
Karim, Khondkar E.
- In:
Journal of accounting and public policy
39
(
2020
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012253013
Saved in:
37
Does SEC FRR No. 48 disclosure communicate risk management effectiveness?
Lobo, Gerald J.
;
Siqueira, Wei Z.
;
Tam, Kinsun
;
Zhou, Jian
- In:
Journal of accounting and public policy
38
(
2019
)
6
,
pp. 1-26
Persistent link: https://www.econbiz.de/10012154275
Saved in:
38
The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens : Evidence from the European Union
Brown, Rodney J.
;
Jorgensen, Bjorn N.
;
Pope, Peter F.
- In:
Journal of accounting and public policy
38
(
2019
)
2
,
pp. 106-129
Persistent link: https://www.econbiz.de/10012154322
Saved in:
39
Determinants and economic consequences of cash flow restatements
Alfonso, Elio
;
Christie, Andrew
;
Hollie, Dana
;
Yu, Shaokun
- In:
Journal of accounting and public policy
37
(
2018
)
1
,
pp. 82-97
Persistent link: https://www.econbiz.de/10011871267
Saved in:
40
Disentangling the determinants of the response and the publication decisions : the case of the carbon disclosure project
Ott, Christian
;
Schiemann, Frank
;
Günthers, Thomas
- In:
Journal of accounting and public policy
36
(
2017
)
1
,
pp. 14-33
Persistent link: https://www.econbiz.de/10011675784
Saved in:
41
Do Chinese state subsidies affect voluntary corporate social responsibility disclosure?
Lee, Edward
;
Walker, Martin
;
Zeng, Cheng
- In:
Journal of accounting and public policy
36
(
2017
)
3
,
pp. 179-200
Persistent link: https://www.econbiz.de/10011730290
Saved in:
42
Market response to expected regulatory costs related to haze
Li, Chao Kevin
;
Luo, Jin-hui
;
Soderstrom, Naomi Siegel
- In:
Journal of accounting and public policy
36
(
2017
)
3
,
pp. 201-219
Persistent link: https://www.econbiz.de/10011730293
Saved in:
43
Saying more with less? : disclosure conciseness, completeness and balance in Integrated Reports
Melloni, Gaia
;
Caglio, Ariela
;
Perego, Paolo
- In:
Journal of accounting and public policy
36
(
2017
)
3
,
pp. 220-238
Persistent link: https://www.econbiz.de/10011730297
Saved in:
44
Disclosure strategies and investor reactions to downsizing announcements : a legitimacy perspective
Nègre, Emmanuelle
;
Verdier, Marie-Anne
;
Cho, Charles H.
; …
- In:
Journal of accounting and public policy
36
(
2017
)
3
,
pp. 239-257
Persistent link: https://www.econbiz.de/10011730301
Saved in:
45
Ownership structure and disclosure quality : evidence from management forecasts revisions in Japan
Nagata, Kyoko
;
Nguyen, Pascal
- In:
Journal of accounting and public policy
36
(
2017
)
6
,
pp. 451-467
Persistent link: https://www.econbiz.de/10011793200
Saved in:
46
All that glitters : gold mining companies' market reaction at the issuance of the "All-in Sustaining Costs" guidance
Gianfrate, Gianfranco
- In:
Journal of accounting and public policy
36
(
2017
)
6
,
pp. 468-476
Persistent link: https://www.econbiz.de/10011793201
Saved in:
47
SEC comment letters and firm disclosure
Bozanic, Zahn
;
Dietrich, J. Richard
;
Johnson, Bret A.
- In:
Journal of accounting and public policy
36
(
2017
)
5
,
pp. 337-357
Persistent link: https://www.econbiz.de/10011777527
Saved in:
48
The stock market reaction to losing or gaining foreign private issuer status
Burnett, Brian M.
;
Jorgensen, Bjorn N.
;
Pollard, Troy J.
- In:
Journal of accounting and public policy
36
(
2017
)
2
,
pp. 101-118
Persistent link: https://www.econbiz.de/10011705719
Saved in:
49
Does timeliness of financial information matter in the governmental sector?
Edmonds, Christopher T.
;
Edmonds, Jennifer E.
;
Vermeer, …
- In:
Journal of accounting and public policy
36
(
2017
)
2
,
pp. 163-176
Persistent link: https://www.econbiz.de/10011705727
Saved in:
50
The effect of statement of financial accounting standards no. 157 fair value measurements on analysts' information environment
Barron, Orie E.
;
Chung, Sung Gon
;
Yong, Kevin Ow
- In:
Journal of accounting and public policy
35
(
2016
)
4
,
pp. 395-416
Persistent link: https://www.econbiz.de/10011549320
Saved in:
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