IDEAS home Printed from https://ideas.repec.org/r/bla/joares/v31y1993i1p92-112.html
   My bibliography  Save this item

Disclosure Policies With Multiple Users

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Art Durnev & Claudine Mangen, 2009. "Corporate Investments: Learning from Restatements," Journal of Accounting Research, Wiley Blackwell, vol. 47(3), pages 679-720, June.
  2. Jeanne Hagenbach & Frédéric Koessler, 2010. "Strategic Communication Networks," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 77(3), pages 1072-1099.
  3. Callen, Jeffrey L. & Fang, Xiaohua & Zhang, Wenjun, 2020. "Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment," Journal of Corporate Finance, Elsevier, vol. 64(C).
  4. Goltsman, Maria & Pavlov, Gregory, 2011. "How to talk to multiple audiences," Games and Economic Behavior, Elsevier, vol. 72(1), pages 100-122, May.
  5. Heitzman, Shane & Wasley, Charles & Zimmerman, Jerold, 2010. "The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 109-132, February.
  6. Anne Beyer & Ilan Guttman, 2012. "Voluntary Disclosure, Manipulation, and Real Effects," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1141-1177, December.
  7. Andreas Blume, 1995. "Information Transmission and Preference Similarity," Game Theory and Information 9504002, University Library of Munich, Germany, revised 29 May 1996.
  8. A.K.S. Chand, 2012. "Strategic Information Transmission with Budget Constraint," Working Papers 2012_19, Department of Economics, University of Venice "Ca' Foscari".
  9. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
  10. Thomas Bourveau & Yun Lou & Rencheng Wang, 2018. "Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 797-842, June.
  11. Paul M. Healy & Amy P. Hutton & Krishna G. Palepu, 1999. "Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure," Contemporary Accounting Research, John Wiley & Sons, vol. 16(3), pages 485-520, September.
  12. Wang, Yun, 2013. "The result of world powers in WTO: A cheap-talk game under different communication protocols," China Economic Review, Elsevier, vol. 27(C), pages 192-207.
  13. Iatridis, George & Valahi, Styliani, 2010. "Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms," Research in International Business and Finance, Elsevier, vol. 24(1), pages 1-14, January.
  14. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
  15. Koessler, Frédéric, 2008. "Lobbying with two audiences: Public vs private certification," Mathematical Social Sciences, Elsevier, vol. 55(3), pages 305-314, May.
  16. Alok R. Saboo & Rajdeep Grewal, 2013. "Stock Market Reactions to Customer and Competitor Orientations: The Case of Initial Public Offerings," Marketing Science, INFORMS, vol. 32(1), pages 70-88, October.
  17. Tarun Khanna & Krishna G. Palepu & Suraj Srinivasan, 2004. "Disclosure Practices of Foreign Companies Interacting with U.S. Markets," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 475-508, May.
  18. Blume, Andreas & DeJong, Douglas V. & Kim, Yong-Gwan & Sprinkle, Geoffrey B., 2001. "Evolution of Communication with Partial Common Interest," Games and Economic Behavior, Elsevier, vol. 37(1), pages 79-120, October.
  19. Denise A. Jones, 2007. "Voluntary Disclosure in R&D†Intensive Industries," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 489-522, June.
  20. Asem, Ebenezer, 2022. "Are dividend changes exploited in the equity market?," The Quarterly Review of Economics and Finance, Elsevier, vol. 85(C), pages 125-133.
  21. Alfred Wagenhofer, 2000. "Disclosure of proprietary information in the course of an acquisition," Accounting and Business Research, Taylor & Francis Journals, vol. 31(1), pages 57-69.
  22. Guojin Gong & Laura Y. Li & Jeff J. Wang, 2011. "Serial Correlation in Management Earnings Forecast Errors," Journal of Accounting Research, Wiley Blackwell, vol. 49(3), pages 677-720, June.
  23. Marie C. Blouin, 2012. "Does other information improve the usefulness of management earnings forecasts for analysts?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(1), pages 93-112, February.
  24. Suijs, Jeroen, 2007. "Voluntary disclosure of information when firms are uncertain of investor response," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 391-410, July.
  25. Christopher D. Ittner & Jeremy Michels, 2017. "Risk-based forecasting and planning and management earnings forecasts," Review of Accounting Studies, Springer, vol. 22(3), pages 1005-1047, September.
  26. Andreas Blume & Douglas V. DeJong & George R. Neumann & N. E. Savin, 2002. "Learning and communication in sender-receiver games: an econometric investigation," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 17(3), pages 225-247.
  27. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
  28. 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.
  29. Berger, Philip G. & Ofek, Eli, 1995. "Diversification's effect on firm value," Journal of Financial Economics, Elsevier, vol. 37(1), pages 39-65, January.
  30. Paula Hill, 2007. "Declared investment plans and IPO firm value," Applied Financial Economics, Taylor & Francis Journals, vol. 18(1), pages 23-39.
  31. Thorsten Knauer & Andreas Wömpener, 2011. "Prognoseberichterstattung: Externalisierung der Planung?," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(4), pages 483-491, April.
  32. Imhof, Michael J & Seavey, Scott E., 2018. "How investors value cash and cash flows when managers commit to providing earnings forecasts," Advances in accounting, Elsevier, vol. 41(C), pages 74-87.
  33. Stephan Hollander & Maarten Pronk & Erik Roelofsen, 2010. "Does Silence Speak? An Empirical Analysis of Disclosure Choices During Conference Calls," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 531-563, June.
  34. Nerissa C. Brown & Theodore E. Christensen & W. Brooke Elliott & Richard D. Mergenthaler, 2012. "Investor Sentiment and Pro Forma Earnings Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 50(1), pages 1-40, March.
  35. Wendy Rotenberg, 1994. "Discussion of “The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reportsâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 489-496, June.
  36. Núñez-Nickel, Manuel & Gago Rodríguez, Susana, 2010. "Evolutionary model of existing competition and voluntary disclosure," INDEM - Working Paper Business Economic Series id-10-06, Instituto para el Desarrollo Empresarial (INDEM).
  37. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
  38. Huang, Dan & Liu, Baohua & Chan, Kam C. & Chen, Yining, 2023. "Intended and unintended effects of mandatory R&D disclosure on innovation outcomes," Economic Modelling, Elsevier, vol. 119(C).
  39. Noha Elberry & Khaled Hussainey, 2021. "Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice," JRFM, MDPI, vol. 14(1), pages 1-16, January.
  40. Thakor, Anjan V., 2015. "Strategic information disclosure when there is fundamental disagreement," Journal of Financial Intermediation, Elsevier, vol. 24(2), pages 131-153.
  41. Anil Arya & John C. Fellingham & Jonathan C. Glover & Douglas A. Schroeder & Gilbert Strang, 2000. "Inferring Transactions from Financial Statements," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 366-385, September.
  42. Kirby, Alison J., 2004. "The product market opportunity loss of mandated disclosure," Information Economics and Policy, Elsevier, vol. 16(4), pages 553-577, December.
  43. Anil Arya & Jonathan Glover & K. Sivaramakrishnan., "undated". "The Interaction between Decision and Control Problems and the Value of Information," Corporate Finance & Organizations _016, Ohio State University.
  44. George Iatridis & Panayotis Alexakis, 2012. "Evidence of voluntary accounting disclosures in the Athens Stock Market," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(1), pages 73-92, February.
  45. 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.
  46. Paula Hill & Helen Short, 2009. "Risk disclosures on the second tier markets of the London Stock Exchange," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 753-780, December.
  47. Dobler, Michael, 2008. "Incentives for risk reporting -- A discretionary disclosure and cheap talk approach," The International Journal of Accounting, Elsevier, vol. 43(2), pages 184-206.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.