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1
Equity financing incentive and corporate disclosure : new causal evidence from SEO deregulation
Chen, Jun
;
Li, Ningzhong
;
Zhou, Xiaolu
- In:
Review of accounting studies
28
(
2023
)
2
,
pp. 1003-1034
Persistent link: https://www.econbiz.de/10014336033
Saved in:
2
Do firms follow the SEC's confidential treatment protocols? : evidence from credit agreements
Saavedra, Daniel
- In:
Review of accounting studies
28
(
2023
)
3
,
pp. 1388-1412
Persistent link: https://www.econbiz.de/10014383839
Saved in:
3
Earnings forecasts of female CEOs : quality and consequences
Francoeur, Claude
;
Li, Yuntian
;
Singer, Zvi
;
Zhang, Jing
- In:
Review of accounting studies
28
(
2023
)
3
,
pp. 1721-1764
Persistent link: https://www.econbiz.de/10014383871
Saved in:
4
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:
5
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:
6
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:
7
Walking the walk? : bank ESG disclosures and home mortgage lending
Basu, Sudipta
;
Vitanza, Justin
;
Wang, Wei
;
Zhu, Xiaoyu
- In:
Review of accounting studies
27
(
2022
)
3
,
pp. 779-821
Persistent link: https://www.econbiz.de/10013457384
Saved in:
8
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:
9
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:
10
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:
11
A new take on voice : the influence of BlackRock’s ‘Dear CEO’ letters
Pawliczek, Andrea
;
Skinner, A. Nicole
;
Wellman, Laura A.
- In:
Review of accounting studies
26
(
2021
)
3
,
pp. 1088-1136
Persistent link: https://www.econbiz.de/10012659628
Saved in:
12
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
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13
Mandatory CSR and sustainability reporting : economic analysis and literature review
Christensen, Hans B.
;
Hail, Luzi
;
Leuz, Christian
- In:
Review of accounting studies
26
(
2021
)
3
,
pp. 1176-1248
Persistent link: https://www.econbiz.de/10012659674
Saved in:
14
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:
15
Management forecasts of volatility
Ellahie, Atif
;
Peng, Xiaoxia
- In:
Review of accounting studies
26
(
2021
)
2
,
pp. 620-655
Persistent link: https://www.econbiz.de/10012549008
Saved in:
16
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:
17
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:
18
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:
19
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:
20
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:
21
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:
22
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:
23
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:
24
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:
25
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:
26
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:
27
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:
28
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:
29
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:
30
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:
31
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:
32
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:
33
"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:
34
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:
35
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:
36
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:
37
Board composition and voluntary risk disclosure during uncertainty
Adelopo, Ismail
;
Yekini, Kemi C.
;
Maina, Robert
;
Wang, Yan
- In:
The international journal of accounting : TIJA
56
(
2021
)
2
,
pp. 2150005-1-46
Persistent link: https://www.econbiz.de/10012656544
Saved in:
38
The quality of mandatory non-financial (risk) disclosures : the moderating role of audit firm and partner characteristics
Bozzolan, Saverio
;
Miihkinen, Antti
- In:
The international journal of accounting : TIJA
56
(
2021
)
2
,
pp. 2150008-1-55
Persistent link: https://www.econbiz.de/10012656557
Saved in:
39
Discussion of "the quality of mandatory nonfinancial risk disclosures and the moderating effect of audit firm and partner characteristics"
Hay, David
- In:
The international journal of accounting : TIJA
56
(
2021
)
2
,
pp. 2180004-1-8
Persistent link: https://www.econbiz.de/10012656559
Saved in:
40
Role of country-level characteristics in segment reporting : EU evidence
Aboud, Ahmed
;
Helfaya, Akrum
- In:
The international journal of accounting : TIJA
56
(
2021
)
4
,
pp. 2150018-1-34
Persistent link: https://www.econbiz.de/10012938785
Saved in:
41
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:
42
Corporate governance and transparency in Japan
Aman, Hiroyuki
;
Beekes, Wendy
;
Brown, Philip
- In:
The international journal of accounting : TIJA
56
(
2021
)
1
,
pp. 2150003-1-40
Persistent link: https://www.econbiz.de/10012544808
Saved in:
43
Firm informativeness, information environment, and accounting quality in emerging countries
Martins, Orleans Silva
;
Barros, Lucas Ayres B. de C.
- In:
The international journal of accounting : TIJA
56
(
2021
)
1
,
pp. 2150004-1-50
Persistent link: https://www.econbiz.de/10012544823
Saved in:
44
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:
45
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:
46
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:
47
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:
48
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:
49
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:
50
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
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