Competition and voluntary disclosure: evidence from deregulation in the banking industry

Citations

Cited by:

1. Yan Li & Yutao Li, 2020. "The effect of trade secrets protection on disclosure of forward‐looking financial information," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 397-437, March.
2. Jiang, Yan & Wang, Jiaxin & Huang, Yibo, 2024. "Does religious atmosphere affect enterprise digital transformation? Evidence from China," Research in International Business and Finance, Elsevier, vol. 70(PB).
3. Chen, Jie & Mishra, Tapas & Song, Wei & Zhang, Qingjing & Zhang, Zhuang, 2024. "The impact of bank mergers on corporate tax aggressiveness," Journal of Corporate Finance, Elsevier, vol. 84(C).
4. Pan, Changchun & Huang, Yuzhe & Jin, Long, 2023. "Market entry deregulation and corporate vertical specialization: Evidence from China," Economic Modelling, Elsevier, vol. 129(C).
5. Gopalan, Yadav, 2022. "The effects of ratings disclosure by bank regulators," Journal of Accounting and Economics, Elsevier, vol. 73(1).
6. Janice Hollindale & Pamela Kent & Xin Qu, 2022. "Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3837-3873, September.
7. Liangliang Jiang & Ross Levine & Chen Lin, 2023. "Does Competition Affect Bank Risk?," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 55(5), pages 1043-1076, August.
   • Liangliang Jiang & Ross Levine & Chen Lin, 2017. "Does Competition Affect Bank Risk?," NBER Working Papers 23080, National Bureau of Economic Research, Inc.
8. 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.
9. Thomas Bourveau & Guoman She & Alminas Žaldokas, 2020. "Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations," Journal of Accounting Research, Wiley Blackwell, vol. 58(2), pages 295-332, May.
10. Hassanein, Ahmed, 2022. "Risk reporting and stock return in the UK: Does market competition Matter?," The North American Journal of Economics and Finance, Elsevier, vol. 59(C).
11. Gaoqing Zhang, 2021. "Competition and Opacity in the Financial System," Management Science, INFORMS, vol. 67(3), pages 1895-1913, March.
12. Chronopoulos, Dimitris K. & Johari, Edie Erman Che & Scholtens, Bert & Sobiech, Anna L. & Wilson, John O.S. & Yilmaz, Muhammed H., 2023. "Competition and bank dividends," Journal of International Money and Finance, Elsevier, vol. 137(C).
13. Dongsheng Zhang & Hongwei Wang & Xiangshan Jin, 2022. "Element Matching and Configuration Path of Corporate Social Responsibility Performance," Sustainability, MDPI, vol. 14(11), pages 1-18, May.
14. Lee, Eunsuh & Kim, Chaehyun & Leach-López, Maria A., 2021. "Banking competition and cost stickiness," Finance Research Letters, Elsevier, vol. 41(C).
15. Babar, Md. & Habib, Ahsan, 2021. "Product market competition in accounting, finance, and corporate governance: A review of the literature," International Review of Financial Analysis, Elsevier, vol. 73(C).
16. Desalegn, Tigist Abebe & Zhu, Hongquan, 2021. "Does economic policy uncertainty affect bank earnings opacity? Evidence from China," Journal of Policy Modeling, Elsevier, vol. 43(5), pages 1000-1015.
17. Wang, Jingru & Wu, Zhuochen & Fang, Xinwei, 2024. "How does innovation disclosure respond to heightened entry threats?," Finance Research Letters, Elsevier, vol. 62(PA).
18. Allee, Kristian D. & Do, Chuong & Sterin, Mikhail, 2021. "Product market competition, disclosure framing, and casting in earnings conference calls," Journal of Accounting and Economics, Elsevier, vol. 72(1).
19. Yetaotao Qiu & Michel Magnan & Shafu Zhang, 2023. "Competitive threat and strategic disclosure during the IPO quiet period," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 375-416, January.
20. Lin, Ling & Xiao, Min & Yao, Rongrong & Zhang, Xiaoying, 2024. "Product market liberalization and corporate cash holdings: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 86(C).
21. Gus De Franco & Yuyan Guan & Yibin Zhou & Xindong Zhu, 2024. "The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation," Journal of Accounting Research, Wiley Blackwell, vol. 62(2), pages 589-634, May.
22. Yener Altunbaş & Salvatore Polizzi & Enzo Scannella & John Thornton, 2022. "European Banking Union and bank risk disclosure: the effects of the Single Supervisory Mechanism," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 649-683, February.
23. Chronopoulos, Dimitris K. & Wilson, John O.S. & Yilmaz, Muhammed H., 2023. "Regulatory oversight and bank risk," Journal of Financial Stability, Elsevier, vol. 64(C).
24. 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.
25. Bloomfield, Matthew J. & Heinle, Mirko & Timmermans, Oscar, 2024. "Relative performance evaluation and strategic peer-harming disclosures," LSE Research Online Documents on Economics 122509, London School of Economics and Political Science, LSE Library.
26. Huang, Ying, 2022. "Government subsidies and corporate disclosure," Journal of Accounting and Economics, Elsevier, vol. 74(1).
27. Liangliang Jiang & Ross Levine & Chen Lin & Wensi Xie, 2022. "Deposit Supply and Bank Transparency," Management Science, INFORMS, vol. 68(5), pages 3834-3855, May.
28. Matthew J. Bloomfield & Mirko S. Heinle & Oscar Timmermans, 2024. "Relative Performance Evaluation and Strategic Peer‐Harming Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 62(3), pages 877-933, June.
29. Yuanyuan Wang & Jijie Ma & Kun Zhang, 2024. "Can digital transformation reduce corporate illegality?," Economics and Politics, Wiley Blackwell, vol. 36(2), pages 1090-1109, July.
30. Liu, Yurou, 2023. "Judicial independence and crash risk: Evidence from a natural experiment in China," Journal of Corporate Finance, Elsevier, vol. 83(C).
31. Bloomfield, Matthew J., 2021. "Compensation disclosures and strategic commitment: Evidence from revenue-based pay," Journal of Financial Economics, Elsevier, vol. 141(2), pages 620-643.
32. Tomy, Rimmy E., 2019. "Threat of entry and the use of discretion in banks’ financial reporting," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 1-35.