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Financial Reporting and Supplemental Voluntary Disclosures

Citations

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Cited by:

  1. Chen, Xiao & Huang, Bihong & Shaban, Mohamed, 2022. "Naïve or sophisticated? Information disclosure and investment decisions in peer to peer lending," Journal of Corporate Finance, Elsevier, vol. 77(C).
  2. Jannis Bischof & Holger Daske, 2013. "Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 51(5), pages 997-1029, December.
  3. Assaf Bar‐Hod & Ester Chen & Ilanit Gavious, 2021. "The economic consequences of fair value disclosures: a manifestation of the buried facts doctrine," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1363-1413, April.
  4. Jinzhi Lu & Pingyang Gao, 2024. "A Theory of Investors' Disclosure," Papers 2404.07630, arXiv.org, revised Nov 2025.
  5. Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang, 2017. "Management forecasts and the cost of equity capital: international evidence," Review of Accounting Studies, Springer, vol. 22(2), pages 791-838, June.
  6. Weerathunga, P.R. & Xiaofang, Chen & Nurunnabi, Mohammad & Kulathunga, K.M.M.C.B. & Swarnapali, R.M.N.C., 2020. "Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  7. Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan, 2012. "Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 136-166.
  8. Anna Boisits & Roland Königsgruber, 2016. "Information acquisition and disclosure by firms in the presence of additional available information," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 24(1), pages 177-205, March.
  9. Tucker, Jennifer Wu, 2015. "The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015)," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 39-43.
  10. Toru Ishikawa, 2015. "The Relationships between Mandatory and Voluntary Disclosures: Unobservable Precision Choices by Management," Discussion Papers in Economics and Business 15-09, Osaka University, Graduate School of Economics.
  11. Rosamartina, Schena & Giustina, Secundo & Domenico, De Fano & Pasquale, Del Vecchio & Angeloantonio, Russo, 2022. "Digital reputation and firm performance: The moderating role of firm orientation towards sustainable development goals (SDGs)," Journal of Business Research, Elsevier, vol. 152(C), pages 315-325.
  12. Anil Arya & Ram N. V. Ramanan, 2023. "Endogenizing Discretion in Disclosures," Management Science, INFORMS, vol. 69(6), pages 3730-3747, June.
  13. Sung Gon Chung & Beng Wee Goh & Jeffrey Ng & Kevin Ow Yong, 2017. "Voluntary fair value disclosures beyond SFAS 157’s three-level estimates," Review of Accounting Studies, Springer, vol. 22(1), pages 430-468, March.
  14. Rahul Menon, 2020. "Voluntary Disclosures when There Is an Option to Delay Disclosure," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 829-856, June.
  15. Jan Schneemeier, 2023. "Voluntary Precision Disclosure and Endogenous Market Feedback," Management Science, INFORMS, vol. 69(9), pages 5618-5637, September.
  16. Henry L. Friedman & John S. Hughes & Beatrice Michaeli, 2022. "A Rationale for Imperfect Reporting Standards," Management Science, INFORMS, vol. 68(3), pages 2028-2046, March.
  17. van der Laan Smith, Joyce & Gouldman, Andrea L. & Tondkar, Rasoul H., 2014. "Does the adoption of IFRS affect corporate social disclosure in annual reports?," Advances in accounting, Elsevier, vol. 30(2), pages 402-412.
  18. Tawei Wang & Karthik N. Kannan & Jackie Rees Ulmer, 2013. "The Association Between the Disclosure and the Realization of Information Security Risk Factors," Information Systems Research, INFORMS, vol. 24(2), pages 201-218, June.
  19. Hao, Jinji, 2024. "Disclosure regulation, cost of capital, and firm values," Journal of Accounting and Economics, Elsevier, vol. 77(1).
  20. Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2015. "What drives mandatory and voluntary risk reporting variations across Germany, UK and US?," The British Accounting Review, Elsevier, vol. 47(4), pages 376-394.
  21. Guay, Wayne & Samuels, Delphine & Taylor, Daniel, 2016. "Guiding through the Fog: Financial statement complexity and voluntary disclosure," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 234-269.
  22. Mirko Heinle & Delphine Samuels & Daniel Taylor, 2023. "Disclosure Substitution," Management Science, INFORMS, vol. 69(8), pages 4774-4789, August.
  23. Arya, Anil & Ramanan, Ram N.V., 2024. "Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  24. Athanasakou, Vasiliki E. & Strong, Norman C & Walker, Martin, 2014. "The relative concentration of bad versus good news flows," LSE Research Online Documents on Economics 60139, London School of Economics and Political Science, LSE Library.
  25. Zouhaira Khelil- Rhouma & Mounira Hamed- Sidhom, 2019. "Corporate social responsibility commitment and environmental disclosures quality: study of the French context," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 9(11), pages 305-320, November.
  26. Tae Wook Kim & Suil Pae, 2023. "Disclosure of Disaggregated Information in the Presence of Reputational Concerns," Management Science, INFORMS, vol. 69(9), pages 5668-5690, September.
  27. Vasiliki Athanasakou & Khaled Hussainey, 2014. "The perceived credibility of forward-looking performance disclosures," Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 227-259, June.
  28. Elisa Bonollo, 2015. "Disclosures in Local Healthcare Organizations? Social Reports. ?What?? and ?Why?? An Empirical Analysis of the Italian National Healthcare System," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 41-75.
  29. Evgeny Petrov, 2020. "Voluntary Disclosure and Informed Trading," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2257-2286, December.
  30. Yu-Hua Yan & Chih-Ming Kung & Shih-Chieh Fang & Yi Chen, 2017. "Transparency of Mandatory Information Disclosure and Concerns of Health Services Providers and Consumers," IJERPH, MDPI, vol. 14(1), pages 1-12, January.
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