Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’

Citations

Cited by:

1. Del Gaudio, Belinda L. & Megaravalli, Amith V. & Sampagnaro, Gabriele & Verdoliva, Vincenzo, 2020. "Mandatory disclosure tone and bank risk-taking: Evidence from Europe," Economics Letters, Elsevier, vol. 186(C).
2. Michał Kruszka & Marcin Wroński, 2020. "Divulgence of Additional Capital Requirements in the EU Banking Union," Economies, MDPI, vol. 8(2), pages 1-10, May.
3. Daniel Aobdia, 2018. "Employee mobility, noncompete agreements, product-market competition, and company disclosure," Review of Accounting Studies, Springer, vol. 23(1), pages 296-346, March.
4. Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013. "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, vol. 109(3), pages 682-706.
5. Matthias Breuer, 2021. "How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 59-110, March.
6. John M. Barrios & Jung Ho Choi & Yael V. Hochberg & Jinhwan Kim & Miao Liu, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Working Papers 2020-92, Becker Friedman Institute for Research In Economics.
   • Barrios, John M. & Choi, Jung Ho & Hochberg, Yael V. & Kim, Jinhwan & Liu, Miao, 2020. "Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation," Research Papers 3917, Stanford University, Graduate School of Business.
7. Orhun, Eda, 2019. "Voluntary disclosure and market competition: Theory and evidence from the U.S. services sector," Research in International Business and Finance, Elsevier, vol. 47(C), pages 354-370.
8. Umit G. Gurun & Rick Johnston & Stanimir Markov, 2016. "Sell-Side Debt Analysts and Debt Market Efficiency," Management Science, INFORMS, vol. 62(3), pages 682-703, March.
9. Bernard, Darren, 2016. "Is the risk of product market predation a cost of disclosure?," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 305-325.
10. Vlittis, Adamos & Charitou, Melita, 2013. "The effect of conference calls on equity incentives: An empirical investigation," Research in International Business and Finance, Elsevier, vol. 27(1), pages 80-91.
11. Ruyun (Ivy) Feng & Michael D. Kimbrough & Sijing Wei, 2022. "The role of information transparency in the product market: an examination of the sustainability of profitability differences," Review of Accounting Studies, Springer, vol. 27(2), pages 668-705, June.
12. Barakat, Ahmed & Hussainey, Khaled, 2013. "Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 254-273.
13. Peter M. Clarkson & Jordan Ponn & Gordon D. Richardson & Frank Rudzicz & Albert Tsang & Jingjing Wang, 2020. "A Textual Analysis of US Corporate Social Responsibility Reports," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 3-34, March.
14. Del Gaudio, Belinda L. & Porzio, Claudio & Sampagnaro, Gabriele & Verdoliva, Vincenzo, 2020. "Public policy and venture capital: Pursuing the disclosure goal," Research in International Business and Finance, Elsevier, vol. 51(C).
15. Arya, Anil & Mittendorf, Brian, 2013. "Discretionary disclosure in the presence of dual distribution channels," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 168-182.
16. Hoang, Daniel & Ruckes, Martin, 2014. "The effects of disclosure policy on risk management incentives and market entry," Working Paper Series in Economics 65, Karlsruhe Institute of Technology (KIT), Department of Economics and Management.
17. Rogers, Jonathan L. & Van Buskirk, Andrew, 2013. "Bundled forecasts in empirical accounting research," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 43-65.
18. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled, 2019. "Developing the narrative risk disclosure measurement," International Review of Financial Analysis, Elsevier, vol. 64(C), pages 126-144.
19. Ilia D Dichev & Feng Li, 2013. "Growth and accounting choice," Australian Journal of Management, Australian School of Business, vol. 38(2), pages 221-252, August.
20. Bernard, Darren & Burgstahler, David & Kaya, Devrimi, 2018. "Size management by European private firms to minimize proprietary costs of disclosure," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 94-122.
21. Yinghua Li & Yupeng Lin & Liandong Zhang, 2018. "Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 56(1), pages 265-308, March.
22. Susan Chaplinsky & Kathleen Weiss Hanley & S. Katie Moon, 2017. "The JOBS Act and the Costs of Going Public," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 795-836, September.
23. E. Cheynel & M. Liu-Watts, 2020. "A simple structural estimator of disclosure costs," Review of Accounting Studies, Springer, vol. 25(1), pages 201-245, March.
24. Zhou, Chenxi & Yu, Jibin, 2023. "Does it pay to withdraw marketing metrics disclosure? An empirical study of retailers’ cessation of monthly comparable-store sales," Journal of Business Research, Elsevier, vol. 156(C).
25. Ian D. Gow & David F. Larcker & Anastasia A. Zakolyukina, 2021. "Non‐Answers During Conference Calls," Journal of Accounting Research, Wiley Blackwell, vol. 59(4), pages 1349-1384, September.
    • Gow, Ian D. & Larcker, David F. & Zakolyukina, Anastasia A., 2019. "Non-answers during Conference Calls," Research Papers 3760, Stanford University, Graduate School of Business.
26. Zhangfan Cao & Chen Hua & Yan Tong & Xi Wang, 2023. "The crowding‐out effects of innovation information disclosure on peers' innovation: Evidence from innovation‐driven M&As in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 4883-4908, December.
27. Belinda Crawford Camiciottoli, 2012. "Oral financial reporting: A rhetorical analysis of earnings calls," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 15-34.
28. Shuping Chen & Bin Miao & Terry Shevlin, 2015. "A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports," Journal of Accounting Research, Wiley Blackwell, vol. 53(5), pages 1017-1054, December.
29. Glaeser, Stephen, 2018. "The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 163-193.
30. Alexandros Garefalakis & Augustinos Dimitras, 2020. "Looking back and forging ahead: the weighting of ESG factors," Annals of Operations Research, Springer, vol. 294(1), pages 151-189, November.
31. Liang, Chuchu, 2024. "Advertising rivalry and discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 77(1).