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Some recent advances in the theory of financial reporting and disclosures

Dye, Ronald A. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 3, pp. 39-54

Persistent link: https://www.econbiz.de/10011745907

Optimal disclosure decisions when there are penalties for nondisclosure

Dye, Ronald A. - In: The Rand journal of economics 48 (2017) 3, pp. 704-732

Persistent link: https://www.econbiz.de/10011946941

An evaluation of "essays on disclosure" and the disclosure literature in accounting

Dye, Ronald A. - In: Journal of accounting & economics 32 (2001) 1-3, pp. 181-235

Persistent link: https://www.econbiz.de/10001654759

Disclosure "bunching"

Dye, Ronald A. - In: Journal of accounting research 48 (2010) 3, pp. 489-530

Persistent link: https://www.econbiz.de/10003977003

Equilibrium voluntary disclosures, asset pricing, and information transfers

Dye, Ronald A.; Hughes, John S. - In: Journal of accounting & economics 66 (2018) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10011904751

Capital structure, cost of capital, and voluntary disclosures

Bertomeu, Jeremy; Beyer, Anne; Dye, Ronald A. - In: The accounting review : a publication of the American … 86 (2011) 3, pp. 857-886

Persistent link: https://www.econbiz.de/10009156977

Reputation management and the disclosure of earnings forecasts

Beyer, Anne; Dye, Ronald A. - In: Review of accounting studies 17 (2012) 4, pp. 877-912

Persistent link: https://www.econbiz.de/10009696485

Debt and voluntary disclosure

Beyer, Anne; Dye, Ronald A. - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 111-130

Persistent link: https://www.econbiz.de/10012626578

Reputation Management and the Disclosure of Earnings Forecasts

Beyer, Anne - 2012

In this paper, managers differ from each other in terms of the probability that they are "forthcoming" (and disclose all the earnings forecasts they receive) or "strategic" (and disclose the earnings forecasts they receive only when it is in their self-interest to do so). Strategic managers...

Persistent link: https://www.econbiz.de/10013107684

Capital Structure, Cost of Capital, and Voluntary Disclosures

Bertomeu, Jeremy - 2012

This paper develops a model of financing that jointly determines a firm's capital structure, its voluntary disclosure policy, and its cost of capital. Investors who receive securities in return for supplying capital sometimes incur losses when they trade their securities with an informed trader....

Persistent link: https://www.econbiz.de/10013115709