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Do fraudulent firms produce abnormal disclosure?

Citations

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Cited by:

  1. Balachandran, Balasingham & Faff, Robert W. & Minnick, Kristina & Shams, Syed, 2025. "Does the readability of target firms' annual reports matter to bidders?," International Review of Financial Analysis, Elsevier, vol. 105(C).
  2. repec:osf:socarx:akt2c_v1 is not listed on IDEAS
  3. Olga Bogachek & Antonio De Vito & Paul Demeré & Francesco Grossetti, 2026. "Using narrative disclosures to predict tax outcomes," Review of Accounting Studies, Springer, vol. 31(1), pages 374-412, March.
  4. Yin, Libo & Zhang, Jier & Li, Ying, 2025. "Firm financialization: The role of policy inconsistency," Finance Research Letters, Elsevier, vol. 80(C).
  5. Thewissen, James & Shrestha, Prabal & Torsin, Wouter & Pastwa, Anna M., 2022. "Unpacking the black box of ICO white papers: A topic modeling approach," Journal of Corporate Finance, Elsevier, vol. 75(C).
  6. Zhao, Qifeng & Kong, Dongmin & Luo, Qianfeng, 2024. "Scientific disclosure and corporate misconduct," Pacific-Basin Finance Journal, Elsevier, vol. 88(C).
  7. Zvi Singer & Jing Zhang, 2022. "Do companies try to conceal financial misstatements through auditor shopping?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 140-180, January.
  8. Harold H. Zhang & Feng Zhao & Xiaofei Zhao, 2024. "Neglected Risks in the Communication of Residential Mortgage‐Backed Securities Offerings," Journal of Finance, American Finance Association, vol. 79(1), pages 129-172, February.
  9. Cookson, J. Anthony & Moon, S. Katie & Noh, Joonki, 2020. "Imprecise and Informative: Lessons from Market Reactions to Imprecise Disclosure," SocArXiv akt2c, Center for Open Science.
  10. Ahmed M. Elnahas & Pankaj K. Jain & Thomas H. McInish, 2022. "Mixed‐signal stock splits," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 934-962, May.
  11. Benedicte Millet-Reyes & Jonathan Daigle, 2025. "When private information becomes fraud: evidence from Euronext Paris," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 362-376, June.
  12. Li Du & Chengmin Tu, 2025. "Do changes in MD&A tone predict financial restatements? Evidence from Chinese listed companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(3), pages 2420-2453, September.
  13. Laure Batz, 2023. "Financial market enforcement in France," European Journal of Law and Economics, Springer, vol. 55(3), pages 409-468, June.
  14. Hills, Robert & Kubic, Matthew & Mayew, William J., 2021. "State sponsors of terrorism disclosure and SEC financial reporting oversight," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  15. Daniel Ferrés & Francisco Marcet, 2021. "Corporate Social Responsibility and Corporate Misconduct," Documentos de Trabajo/Working Papers 2102, Facultad de Ciencias Empresariales y Economia. Universidad de Montevideo..
  16. Xue, Xingnan & Wang, Liwen & Hu, Nan, 2024. "Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China," The British Accounting Review, Elsevier, vol. 56(5).
  17. Xiaoqian Zhu & Huidong Wu & Yanpeng Chang & Jianping Li, 2025. "Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 1837-1862, June.
  18. Florysiak, David & Schandlbauer, Alexander, 2022. "Experts or charlatans? ICO analysts and white paper informativeness," Journal of Banking & Finance, Elsevier, vol. 139(C).
  19. Al Guindy, Mohamed, 2021. "Corporate Twitter use and cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 68(C).
  20. Bhattacharya, Indranil & Mickovic, Ana, 2024. "Accounting fraud detection using contextual language learning," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
  21. Wenjing Cai & Binglei Duan & Rong Li, 2025. "Relative Performance Evaluation and Stock Price Informativeness: Evidence From a Natural Experiment in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3983-4005, December.
  22. Simon Fritzsch & Philipp Scharner & Gregor Weiß, 2021. "Estimating the relation between digitalization and the market value of insurers," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 88(3), pages 529-567, September.
  23. Pastwa, Anna M. & Shrestha, Prabal & Thewissen, James & Torsin, Wouter, 2021. "Unpacking the black box of ICO white papers: a topic modeling approach," LIDAM Discussion Papers LFIN 2021018, Université catholique de Louvain, Louvain Finance (LFIN).
  24. Qifeng Zhao & Javier Cifuentes‐Faura & Long Wang & Qianfeng Luo, 2026. "Manipulators or Innovators? Corporate Misconduct and Green Innovation," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 3898-3922, March.
  25. Wang, Jianye & Ke, Yubing & Sun, Lingxia & Liu, Huifen, 2024. "Speculative culture and corporate greenwashing: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  26. Zhang‐Hangjian Chen, 2026. "Biodiversity Risk and the Cost of Equity Capital: Implications for Sustainable Development," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(2), pages 2184-2206, April.
  27. Rexford Attah-Boakye & Kweku Adams & Honglan Yu & Dafydd Mali & Hyoungjoo Lim, 2024. "Growing Old, but Paying Back: Understanding How Age Influences Corporate Social Innovation Depth and Breadth of Multinationals in Weak Institutional Contexts," Management International Review, Springer, vol. 64(3), pages 419-458, June.
  28. Omer Unsal & M. Kabir Hassan, 2025. "Employee treatment and firm performance: evidence from topic modelling in lawsuit announcements," Review of Quantitative Finance and Accounting, Springer, vol. 65(1), pages 1-38, July.
  29. Schäper, Thomas & Jung, Christopher & Foege, Johann Nils & Bogers, Marcel L.A.M. & Fainshmidt, Stav & Nüesch, Stephan, 2023. "The S-shaped relationship between open innovation and financial performance: A longitudinal perspective using a novel text-based measure," Research Policy, Elsevier, vol. 52(6).
  30. Fengler, Matthias R. & Phan, Tri Minh, 2025. "Unveiling themes in 10-K disclosures: A new topic modeling perspective," International Review of Financial Analysis, Elsevier, vol. 103(C).
  31. Huang, Xiaowu & Li, Renzhi & Chen, Xingyu, 2025. "Does the green finance policy motivate firms to greenwash? A quasi-natural experiment based on the "Green finance reform innovation pilot zones"," The Quarterly Review of Economics and Finance, Elsevier, vol. 101(C).
  32. Nerissa C. Brown & Richard M. Crowley & W. Brooke Elliott, 2020. "What Are You Saying? Using topic to Detect Financial Misreporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 58(1), pages 237-291, March.
  33. Ma, Ben & Qiu, Yong, 2024. "Employee stock ownership plan as a measure of covering up corporate fraud: Evidence from China," The Quarterly Review of Economics and Finance, Elsevier, vol. 98(C).
  34. Ammar Ali Gull & Asad Ali Rind & Muhammad Tahir Suleman, 2025. "Do Co‐Opted Boards Lead to Managerial Obfuscation? Evidence From the 10‐K Report Readability," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(4), pages 4151-4181, October.
  35. Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien, 2017. "The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 221-245.
  36. Terrence Blackburne & Zahn Bozanic & Bret Johnson & Darren Roulstone, 2026. "The regulatory observer effect: evidence from SEC investigations," Review of Accounting Studies, Springer, vol. 31(1), pages 252-300, March.
  37. Hu, Xinwen & Hua, Renhai & Liu, Qingfu & Wang, Chuanjie, 2023. "The green fog: Environmental rating disagreement and corporate greenwashing," Pacific-Basin Finance Journal, Elsevier, vol. 78(C).
  38. Xingnan Xue & Liwen Wang & Nan Hu, 2024. "Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China," Post-Print hal-04699217, HAL.
  39. Ferrés, Daniel & Marcet, Francisco, 2021. "Corporate social responsibility and corporate misconduct," Journal of Banking & Finance, Elsevier, vol. 127(C).
  40. Rong Liu & Jujun Huang & Zhongju Zhang, 2023. "Tracking disclosure change trajectories for financial fraud detection," Production and Operations Management, Production and Operations Management Society, vol. 32(2), pages 584-602, February.
  41. James P. Ryans, 2021. "Textual classification of SEC comment letters," Review of Accounting Studies, Springer, vol. 26(1), pages 37-80, March.
  42. Jin, Zhi & Duan, Tingting & Lin, Bingxuan & Xu, Ke, 2025. "Stock market liberalization and corporate R&D disclosure: evidence from China," Journal of International Money and Finance, Elsevier, vol. 159(C).
  43. Jiang, Cuixia & Li, Xiuxiu & Xu, Qifa & Liu, Junhang, 2024. "Does environmental protection tax impact corporate ESG greenwashing? A quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 774-786.
  44. Shunyao (Cynthia) Jin, 2023. "More than words: Can tone of consumer product reviews help predict firms’ fundamentals?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(9-10), pages 1910-1942, October.
  45. Fumin Zhu & Haoyuan Fan & Zunxin Zheng, 2025. "The Disclosure Fog: Institutional Investors and Corporate Greenwashing," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(4), pages 3856-3874, October.
  46. Gustaf Bellstam & Sanjai Bhagat & J. Anthony Cookson, 2021. "A Text-Based Analysis of Corporate Innovation," Management Science, INFORMS, vol. 67(7), pages 4004-4031, July.
  47. repec:hal:journl:hal-04699553 is not listed on IDEAS
  48. Berninger, Marc & Kiesel, Florian & Schiereck, Dirk & Gaar, Eduard, 2021. "Citations and the readers’ information-extracting costs of finance articles," Journal of Banking & Finance, Elsevier, vol. 131(C).
  49. Li, Guowen & Wang, Shuai & Feng, Yuyao, 2024. "Making differences work: Financial fraud detection based on multi-subject perceptions," Emerging Markets Review, Elsevier, vol. 60(C).
  50. Shanshan Wu & Long Cheng & Changcheng Huang & Yaoyao Chen, 2024. "The impact of open innovation on firms’ performance in bad times: evidence from COVID-19 pandemic," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 14(3), pages 657-694, September.
  51. Shimamura, Takuya & Tanaka, Yoshitaka & Managi, Shunsuke, 2025. "Evaluating the impact of report readability on ESG scores: A generative AI approach," International Review of Financial Analysis, Elsevier, vol. 101(C).
  52. Tang, Wenjin & Bu, Hui & Zuo, Yuan & Wu, Junjie, 2024. "Unlocking the power of the topic content in news headlines: BERTopic for predicting Chinese corporate bond defaults," Finance Research Letters, Elsevier, vol. 62(PA).
  53. García, Diego & Hu, Xiaowen & Rohrer, Maximilian, 2023. "The colour of finance words," Journal of Financial Economics, Elsevier, vol. 147(3), pages 525-549.
  54. Richard Frankel & Jared Jennings & Joshua Lee, 2022. "Disclosure Sentiment: Machine Learning vs. Dictionary Methods," Management Science, INFORMS, vol. 68(7), pages 5514-5532, July.
  55. Yung, Kenneth & Askarzadeh, Alireza, 2025. "International evidence on the relationship between fraud tolerance and stock price crash risk," International Review of Financial Analysis, Elsevier, vol. 97(C).
  56. Daniel Borup & Jorge Wolfgang Hansen & Benjamin Dybro Liengaard & Erik Christian Montes Schütte, 2023. "Quantifying investor narratives and their role during COVID‐19," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 38(4), pages 512-532, June.
  57. Wang, Jianye & Ke, Yubing, 2025. "“Fidelity” or “exploitation”: Social trust and corporate greenwashing," Economic Analysis and Policy, Elsevier, vol. 86(C), pages 336-350.
  58. Oradi, Javad & Hesarzadeh, Reza & E-Vahdati, Sahar & Nadeem, Muhammad, 2024. "CEO succession origin and annual reports readability," The British Accounting Review, Elsevier, vol. 56(6).
  59. Senave, Elseline & Jans, Mieke J. & Srivastava, Rajendra P., 2023. "The application of text mining in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
  60. Zheyuan Zhang & Huiying Wu & Sammy Xiaoyan Ying & Jiaxing You, 2023. "Corporate Innovation and Disclosure Strategy," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 76-133, March.
  61. Xingyu Chen, 2025. "Beyond Volume: The Differential Impact of ESG Disclosure Quantity and Quality on Corporate Tail Risk," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 46(8), pages 4201-4231, December.
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