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Auskunftspflicht
72
Disclosure regulation
72
Corporate disclosure
52
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14
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14
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Journal of business finance & accounting : JBFA
Review of accounting studies
The accounting review : a publication of the American Accounting Association
76
Journal of accounting & economics
60
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
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19
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18
International journal of disclosure and governance
16
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16
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15
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14
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14
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13
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13
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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
Der Betrieb
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
Advances in accounting : a research annual
10
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
10
Journal of accounting, auditing & finance : JAAF
10
Journal of contemporary accounting & economics
10
Journal of financial reporting & accounting : JFRA
10
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10
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ECONIS (ZBW)
72
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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
Opacity, liquidity and disclosure requirements
Stenzel, André
;
Wagner, Wolf
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
5/6
,
pp. 658-689
Persistent link: https://www.econbiz.de/10013348064
Saved in:
7
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:
8
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:
9
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:
10
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:
11
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:
12
Regulation Fair Disclosure and the timeliness of long-horizon management forecasts
Hurwitz, Helen
;
Sun, Yan
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
9/10
,
pp. 1808-1835
Persistent link: https://www.econbiz.de/10014443316
Saved in:
13
Perils of limiting the coverage of mandatory pay disclosure : the Korean experience
Ra, Jinhyeok
;
Kim, U-chʾan
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
9/10
,
pp. 1633-1670
Persistent link: https://www.econbiz.de/10014443507
Saved in:
14
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:
15
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:
16
Cross-border regulatory enforcement and corporate voluntary disclosure
Tsang, Albert
;
Xiang, Yi
;
Yu, Miao
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 482-523
Persistent link: https://www.econbiz.de/10014304076
Saved in:
17
Local CEOs, career concerns and voluntary disclosure
Hu, Yaqin
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 565-597
Persistent link: https://www.econbiz.de/10014304080
Saved in:
18
Threatened by wildfires : what do firms disclose in their 10-Ks?
Griffin, Paul A.
;
Jiang, Yijing
;
Sun, Yuan
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
5/6
,
pp. 895-942
Persistent link: https://www.econbiz.de/10014304126
Saved in:
19
Non-generally accepted accounting principles disclosures and audit committee chairs’ external directorships
Lee, Cheng-Hsun
- In:
Journal of business finance & accounting : JBFA
49
(
2022
)
1/2
,
pp. 111-139
Persistent link: https://www.econbiz.de/10013166718
Saved in:
20
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:
21
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:
22
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:
23
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:
24
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:
25
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:
26
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:
27
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:
28
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:
29
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:
30
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:
31
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:
32
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:
33
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:
34
Impression management and non-GAAP disclosure in earnings announcements
Guillamon-Saorin, Encarna
;
Isidro, Helena
;
Marques, Ana
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
3/4
,
pp. 448-479
Persistent link: https://www.econbiz.de/10011723404
Saved in:
35
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:
36
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:
37
Climate change and asset prices : are corporate carbon disclosure and performance priced appropriately?
Liesen, Andrea
;
Figge, Frank
;
Hoepner, Andreas G. F.
; …
- In:
Journal of business finance & accounting : JBFA
44
(
2017
)
1/2
,
pp. 35-62
Persistent link: https://www.econbiz.de/10011705299
Saved in:
38
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:
39
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:
40
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:
41
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:
42
Corporate governance, companies' disclosure practices and market transparency : a cross country study
Beekes, Wendy
;
Brown, Philip
;
Zhan, Wenwen
;
Zhang, QiYu
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
3/4
,
pp. 263-297
Persistent link: https://www.econbiz.de/10011581793
Saved in:
43
Multidimensional competition and corporate disclosure
Muiño, Flora
;
Núñez-Nickel, Manuel
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
3/4
,
pp. 298-328
Persistent link: https://www.econbiz.de/10011581795
Saved in:
44
Non-compliance in executive compensation disclosure : the Brazilian experience
Costa, Cristiano Machado
;
Galdi, Fernando Caio
;
Motoki, …
- In:
Journal of business finance & accounting : JBFA
43
(
2016
)
3/4
,
pp. 329-369
Persistent link: https://www.econbiz.de/10011581799
Saved in:
45
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:
46
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:
47
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:
48
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:
49
Effect of impairment-testing disclosures on the cost of equity capital
Paugam, Luc
;
Ramond, Olivier
- In:
Journal of business finance & accounting : JBFA
42
(
2015
)
5/6
,
pp. 583-618
Persistent link: https://www.econbiz.de/10011442311
Saved in:
50
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
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