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The financial reporting environment: Review of the recent literature

Citations

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Cited by:

  1. 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.
  2. Cannizzaro, Anthony P. & Weiner, Robert J., 2015. "Multinational investment and voluntary disclosure: Project-level evidence from the petroleum industry," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 32-47.
  3. 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.
  4. Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne, 2016. "Accounting and actuarial smoothing of retirement payouts in participating life annuities," Insurance: Mathematics and Economics, Elsevier, vol. 71(C), pages 268-283.
  5. Leonardo Fernandez, 2012. "Price Discovery, Investor Distraction and Analyst Recommendations Under Continuous Disclosure Requirements in Australia," PhD Thesis, Finance Discipline Group, UTS Business School, University of Technology, Sydney, number 3, january-d.
  6. Bertomeu, Jeremy & Magee, Robert P., 2015. "Mandatory disclosure and asymmetry in financial reporting," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 284-299.
  7. Belinda Crawford Camiciottoli, 2012. "Oral financial reporting: A rhetorical analysis of earnings calls," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 15-34.
  8. Elshandidy, Tamer & Shrives, Philip J., 2016. "Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany," The International Journal of Accounting, Elsevier, vol. 51(4), pages 464-486.
  9. Milidonis, Andreas, 2013. "Compensation incentives of credit rating agencies and predictability of changes in bond ratings and financial strength ratings," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3716-3732.
  10. Brown, Lawrence D. & Call, Andrew C. & Clement, Michael B. & Sharp, Nathan Y., 2016. "The activities of buy-side analysts and the determinants of their stock recommendations," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 139-156.
  11. Kelly, Khim & Tan, Hun-Tong, 2017. "Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 1-20.
  12. Skaife, Hollis A. & Veenman, David & Wangerin, Daniel, 2013. "Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 91-110.
  13. Alvarez, Fernando & Barlevy, Gadi, 2014. "Mandatory Disclosure and Financial Contagion," Working Paper Series WP-2014-4, Federal Reserve Bank of Chicago.
  14. repec:eee:jocaae:v:13:y:2017:i:2:p:119-133 is not listed on IDEAS
  15. Thakor, Anjan V., 2015. "Strategic information disclosure when there is fundamental disagreement," Journal of Financial Intermediation, Elsevier, vol. 24(2), pages 131-153.
  16. repec:eee:advacc:v:35:y:2016:i:c:p:82-97 is not listed on IDEAS
  17. Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N. & Ormazabal, Gaizka, 2017. "Market-wide Effects of Off-Balance Sheet Disclosures:," CEPR Discussion Papers 12152, C.E.P.R. Discussion Papers.
  18. repec:eee:jaecon:v:65:y:2018:i:1:p:41-60 is not listed on IDEAS
  19. repec:eee:advacc:v:41:y:2018:i:c:p:74-87 is not listed on IDEAS
  20. repec:eee:spacre:v:19:y:2016:i:1:p:122-131 is not listed on IDEAS
  21. Xu, Nianhang & Jiang, Xuanyu & Chan, Kam C. & Yi, Zhihong, 2013. "Analyst coverage, optimism, and stock price crash risk: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 25(C), pages 217-239.
  22. repec:eee:jaecon:v:63:y:2017:i:2:p:385-403 is not listed on IDEAS
  23. repec:eee:jocaae:v:10:y:2014:i:3:p:176-190 is not listed on IDEAS
  24. repec:eee:jetheo:v:175:y:2018:i:c:p:652-688 is not listed on IDEAS
  25. 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.
  26. Jong-Seo Choi & Young-Min Kwak & Chongwoo Choe, 2014. "Earnings Management Surrounding CEO Turnover: Evidence from Korea," Abacus, Accounting Foundation, University of Sydney, vol. 50(1), pages 25-55, March.
  27. repec:kap:rqfnac:v:49:y:2017:i:2:d:10.1007_s11156-016-0592-y is not listed on IDEAS
  28. repec:eee:advacc:v:37:y:2017:i:c:p:111-121 is not listed on IDEAS
  29. repec:eee:joacli:v:36:y:2016:i:c:p:48-64 is not listed on IDEAS
  30. Dambra, Michael & Field, Laura Casares & Gustafson, Matthew T., 2015. "The JOBS Act and IPO volume: Evidence that disclosure costs affect the IPO decision," Journal of Financial Economics, Elsevier, vol. 116(1), pages 121-143.
  31. D.J. Johnstone, 2015. "Information and the Cost of Capital in a Mean-Variance Efficient Market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 79-100, January.
  32. repec:eee:crpeac:v:44:y:2017:i:c:p:1-29 is not listed on IDEAS
  33. Michał Dzieliński & Alexander F. Wagner & Richard J. Zeckhauser, 2017. "Straight Talkers and Vague Talkers: The Effects of Managerial Style in Earnings Conference Calls," NBER Working Papers 23425, National Bureau of Economic Research, Inc.
  34. 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.
  35. repec:dau:papers:123456789/15008 is not listed on IDEAS
  36. Alex Edmans & Mirko Heinle & Chong Huang, 2013. "The Real Costs of Disclosure," NBER Working Papers 19420, National Bureau of Economic Research, Inc.
  37. repec:eee:advacc:v:39:y:2017:i:c:p:47-59 is not listed on IDEAS
  38. Shelagh Campbell & Yingqi Li & Junli Yu & Zhou Zhang, 2016. "The Impact of Occupational Community on the Quality of Internal Control," Journal of Business Ethics, Springer, vol. 139(2), pages 271-285, December.
  39. Jap Efendi & Jin Dong Park & Chandra Subramaniam, 2016. "Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program," Abacus, Accounting Foundation, University of Sydney, vol. 52(2), pages 259-285, June.
  40. O'Brien, Patricia C. & Tan, Hongping, 2015. "Geographic proximity and analyst coverage decisions: Evidence from IPOs," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 41-59.
  41. repec:zbw:espost:165994 is not listed on IDEAS
  42. Leung, P.Y.E., 2013. "The influence of reporting standards and inter-firm relationships on financial reporting," Other publications TiSEM c78b51bd-6546-4eac-9f50-3, Tilburg University, School of Economics and Management.
  43. Berger, Philip G., 2011. "Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 204-218.
  44. Pawel Bilinski, 2014. "Do Analysts Disclose Cash Flow Forecasts with Earnings Estimates when Earnings Quality is Low?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(3-4), pages 401-434, April.
  45. repec:eee:ijoais:v:22:y:2016:i:c:p:26-43 is not listed on IDEAS
  46. Ole-Kristian Hope & Danqi Hu & Hai Lu, 2016. "The benefits of specific risk-factor disclosures," Review of Accounting Studies, Springer, vol. 21(4), pages 1005-1045, December.
  47. 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.
  48. 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.
  49. Murphy, Tim & O’Connell, Vincent & Ó hÓgartaigh, Ciarán, 2013. "Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 72-91.
  50. repec:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9411-5 is not listed on IDEAS
  51. Roberto Pietra & Andrea Melis, 2016. "“Governance and corruption: is history repeating itself?” Fostering a debate and inviting contributions from a multidisciplinary perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(4), pages 689-701, December.
  52. Beatty, Anne & Liao, Scott & Yu, Jeff Jiewei, 2013. "The spillover effect of fraudulent financial reporting on peer firms' investments," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 183-205.
  53. Ferguson, Andrew & Feigin, Alexey & Kean, Stephen, 2013. "Gold mine feasibility study disclosure in Australia: Determinants and implications," Resources Policy, Elsevier, vol. 38(1), pages 8-17.
  54. Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015. "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, vol. 29(C), pages 66-98.
  55. Fu, Renhui & Gao, Fang & Kim, Yong H. & Qiu, Buhui, 2017. "Performance volatility, information availability, and disclosure reforms," Journal of Banking & Finance, Elsevier, vol. 75(C), pages 35-52.
  56. repec:eee:reveco:v:49:y:2017:i:c:p:17-57 is not listed on IDEAS
  57. Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2013. "Earnings quality: Evidence from the field," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 1-33.
  58. repec:asi:aeafrj:2017:p:1123-1143 is not listed on IDEAS
  59. Andy Lardon & Marc Deloof, 2014. "Financial disclosure by SMEs listed on a semi-regulated market: evidence from the Euronext Free Market," Small Business Economics, Springer, vol. 42(2), pages 361-385, February.
  60. repec:eee:jiaata:v:25:y:2015:i:c:p:16-30 is not listed on IDEAS
  61. Nicholas Seybert & Holly I. Yang, 2012. "The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation," Management Science, INFORMS, vol. 58(2), pages 308-319, February.
  62. repec:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9414-2 is not listed on IDEAS
  63. Aslihan E. Bozcuk, 2012. "Internet financial reporting: Turkish companies adapt to change," Managerial Finance, Emerald Group Publishing, vol. 38(8), pages 786-800, June.
  64. Armstrong, Christopher S. & Balakrishnan, Karthik & Cohen, Daniel, 2012. "Corporate governance and the information environment: Evidence from state antitakeover laws," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 185-204.
  65. 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.
  66. Valentin BURCA, 2013. "Bankruptcy Risk in IFRS Era. Case Study on BSE Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-70.
  67. Håkan Jankensgård, 2015. "The Relationship between Voluntary Disclosure, External Financing and Financial Status," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(7-8), pages 860-884, September.
  68. repec:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9391-5 is not listed on IDEAS
  69. Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
  70. Duro, Miguel & Heese, Jonas & Ormazabal, Gaizka, 2017. "Does the Public Disclosure of the SEC's Oversight Actions Matter?," CEPR Discussion Papers 12145, C.E.P.R. Discussion Papers.
  71. Kleimeier S. & Viehs P.M., 2016. "Carbon disclosure, emission levels, and the cost of debt," Research Memorandum 003, Maastricht University, Graduate School of Business and Economics (GSBE).
  72. Adhikari, Binay Kumar & Agrawal, Anup, 2016. "Religion, gambling attitudes and corporate innovation," Journal of Corporate Finance, Elsevier, vol. 37(C), pages 229-248.
  73. Laux, Volker & Stocken, Phillip C., 2012. "Managerial reporting, overoptimism, and litigation risk," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 577-591.
  74. repec:spr:reaccs:v:23:y:2018:i:1:d:10.1007_s11142-017-9425-z is not listed on IDEAS
  75. Schoenfeld, Jordan, 2017. "The effect of voluntary disclosure on stock liquidity: New evidence from index funds," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 51-74.
  76. repec:eee:reacre:v:23:y:2011:i:2:p:160-166 is not listed on IDEAS
  77. Ali, Ashiq & Klasa, Sandy & Yeung, Eric, 2014. "Industry concentration and corporate disclosure policy," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 240-264.
  78. Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013. "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 170-189.
  79. Harris, Milton & Raviv, Artur, 2014. "How to get banks to take less risk and disclose bad news," Journal of Financial Intermediation, Elsevier, vol. 23(4), pages 437-470.
  80. 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.
  81. Cassar, Gavin & Ittner, Christopher D. & Cavalluzzo, Ken S., 2015. "Alternative information sources and information asymmetry reduction: Evidence from small business debt," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 242-263.
  82. Chen, Jing & Jung, Michael J., 2016. "Activist hedge funds and firm disclosure," Review of Financial Economics, Elsevier, vol. 29(C), pages 52-63.
  83. repec:eee:jfinec:v:124:y:2017:i:2:p:373-394 is not listed on IDEAS
  84. Luc Paugam & Olivier Ramond, 2015. "Effect of Impairment-Testing Disclosures on the Cost of Equity Capital," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 583-618, June.
  85. Tang, Vicki Wei, 2011. "Isolating the effect of disclosure on information risk," Journal of Accounting and Economics, Elsevier, vol. 52(1), pages 81-99, June.
  86. repec:eee:quaeco:v:66:y:2017:i:c:p:182-191 is not listed on IDEAS
  87. Jannis Bischof & Ulf Brüggemann & Holger Daske, 2012. "Fair Value Reclassifications of Financial Assets during the Financial Crisis," SFB 649 Discussion Papers SFB649DP2012-010, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
  88. Ertimur, Yonca & Sletten, Ewa & Sunder, Jayanthi, 2014. "Large shareholders and disclosure strategies: Evidence from IPO lockup expirations," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 79-95.
  89. repec:eee:advacc:v:29:y:2013:i:2:p:312-331 is not listed on IDEAS
  90. Vasileios Kokotakis & Georgios Mantalis & Alexandros Garefalakis & Nikolaos Zanidakis & George Galifianakis, 2013. "The Sticky Cost on Greek Food, Beverages and Tobacco Limited Companies," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 49-58.
  91. repec:bla:abacus:v:53:y:2017:i:1:p:94-132 is not listed on IDEAS
  92. Vashishtha, Rahul, 2014. "The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 176-195.
  93. repec:eee:advacc:v:31:y:2015:i:1:p:68-79 is not listed on IDEAS
  94. Boone, Audra L. & Floros, Ioannis V. & Johnson, Shane A., 2016. "Redacting proprietary information at the initial public offering," Journal of Financial Economics, Elsevier, vol. 120(1), pages 102-123.
  95. repec:eee:advacc:v:31:y:2015:i:2:p:209-218 is not listed on IDEAS
  96. repec:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9408-0 is not listed on IDEAS
  97. repec:eee:jaecon:v:65:y:2018:i:2:p:331-357 is not listed on IDEAS
  98. Shroff, Nemit, 2016. "Discussion of “Is the risk of product market predation a cost of disclosure?”," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 326-332.
  99. François Guillemin & Hervé Alexandre & Catherine Refait-Alexandre, 2015. "Downgrades of sovereign credit ratings and impact on banks CDS spread: does disclosure by banks improve stability?," Post-Print hal-01622782, HAL.
  100. Mazboudi, Mohamad & Khalil, Samer, 2017. "The attenuation effect of social media: Evidence from acquisitions by large firms," Journal of Financial Stability, Elsevier, vol. 28(C), pages 115-124.
  101. repec:eee:accoun:v:53:y:2018:i:1:p:54-75 is not listed on IDEAS
  102. Liyan Yang & Itay Goldstein, 2014. "Market Efficiency and Real Efficiency: The Connect and Disconnect via Feedback Effects," 2014 Meeting Papers 154, Society for Economic Dynamics.
  103. Paolo Perego & Ans Kolk, 2012. "Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports," Journal of Business Ethics, Springer, vol. 110(2), pages 173-190, October.
  104. Crawley, Michael & Wahlen, James, 2014. "Analytics in empirical/archival financial accounting research," Business Horizons, Elsevier, vol. 57(5), pages 583-593.
  105. Sam Han & Justin Yiqiang Jin & Tony Kang & Gerald Lobo, 2014. "Managerial Ownership and Financial Analysts’ Information Environment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(3-4), pages 328-362, April.
  106. Karl A. Muller, III & Edward J. Riedl & Thorsten Sellhorn, 2011. "Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry," Management Science, INFORMS, vol. 57(6), pages 1138-1153, June.
  107. Marino, Anthony M., 2014. "Transparency in agency: The constant elasticity case and extensions," International Journal of Industrial Organization, Elsevier, vol. 33(C), pages 9-21.
  108. repec:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9388-0 is not listed on IDEAS
  109. repec:eee:jfinin:v:30:y:2017:i:c:p:107-121 is not listed on IDEAS
  110. Miles Gietzmann & Adam Ostaszewski, 2014. "Multi-firm voluntary disclosures for correlated operations," Annals of Finance, Springer, vol. 10(1), pages 1-45, February.
  111. Waters, James, 2015. "Optimal design and consequences of financial disclosure regulation: a real options approach," MPRA Paper 63369, University Library of Munich, Germany.
  112. Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhu, Zhenmei, 2016. "The effect of accounting academics in the boardroom on the value relevance of financial reporting information," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 18-30.
  113. So, Eric C. & Wang, Sean, 2014. "News-driven return reversals: Liquidity provision ahead of earnings announcements," Journal of Financial Economics, Elsevier, vol. 114(1), pages 20-35.
  114. Mohammad Jizi & Aly Salama & Robert Dixon & Rebecca Stratling, 2014. "Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector," Journal of Business Ethics, Springer, vol. 125(4), pages 601-615, December.
  115. Jeffrey L. Hoopes & Leslie Robinson & Joel Slemrod, 2018. "Public Tax-Return Disclosure," NBER Working Papers 24318, National Bureau of Economic Research, Inc.
  116. repec:eee:jaecon:v:64:y:2017:i:2:p:183-214 is not listed on IDEAS
  117. Young, Alex, 2016. "Capital market frictions and conservative reporting: Evidence from short selling constraints," Finance Research Letters, Elsevier, vol. 17(C), pages 227-234.
  118. Griffin, Paul A. & Jaffe, Amy Myers & Lont, David H. & Dominguez-Faus, Rosa, 2015. "Science and the stock market: Investors' recognition of unburnable carbon," Energy Economics, Elsevier, vol. 52(PA), pages 1-12.
  119. repec:eee:advacc:v:38:y:2017:i:c:p:113-125 is not listed on IDEAS
  120. Béatrice Boyer, 2013. "Faut-Il Mieux Reglementer Le Reporting Extra Financier Pour Ameliorer Sa Prise En Compte Par Les Investisseurs ?," Post-Print hal-00992961, HAL.
  121. Clinton, Sarah B. & White, Joshua T. & Woidtke, Tracie, 2014. "Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 59-78.
  122. repec:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-018-9441-7 is not listed on IDEAS
  123. Mohsen Souissi & Hichem Khlif, 2012. "Meta-analytic review of disclosure level and cost of equity capital," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 20(1), pages 49-62, February.
  124. repec:eee:jaecon:v:65:y:2018:i:1:p:85-108 is not listed on IDEAS
  125. Pavan, Alessandro & Vives, Xavier, 2015. "Information, Coordination, and Market Frictions: An Introduction," Journal of Economic Theory, Elsevier, vol. 158(PB), pages 407-426.
  126. Valentin BURCA, 2014. "Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 33-42.
  127. repec:eee:advacc:v:33:y:2016:i:c:p:11-19 is not listed on IDEAS
  128. Chung, Yu-Hsuan & Pan, Lee-Hsien & Huang, Shaio Yan & Chen, K.C., 2015. "Do firms change earnings management behavior after receiving financial forecast warnings?," Global Finance Journal, Elsevier, vol. 27(C), pages 1-17.
  129. Almeida, José Elias Feres de & Dalmácio, Flávia Zóboli, 2015. "The Effects of Corporate Governance and Product Market Competition on Analysts' Forecasts: Evidence from the Brazilian Capital Market," The International Journal of Accounting, Elsevier, vol. 50(3), pages 316-339.
  130. Boone, Audra L. & White, Joshua T., 2015. "The effect of institutional ownership on firm transparency and information production," Journal of Financial Economics, Elsevier, vol. 117(3), pages 508-533.
  131. Tang, Michael & Zarowin, Paul & Zhang, Li, 2015. "How do analysts interpret management range forecasts?," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 48-66.
  132. repec:eee:jaecon:v:64:y:2017:i:1:p:56-77 is not listed on IDEAS
  133. Hassanein, Ahmed & Hussainey, Khaled, 2015. "Is forward-looking financial disclosure really informative? Evidence from UK narrative statements," International Review of Financial Analysis, Elsevier, vol. 41(C), pages 52-61.
  134. repec:eee:advacc:v:36:y:2017:i:c:p:75-86 is not listed on IDEAS
  135. repec:eee:advacc:v:30:y:2014:i:2:p:367-380 is not listed on IDEAS
  136. Tang, Ya, 2014. "Information disclosure and price discovery," Journal of Financial Markets, Elsevier, vol. 19(C), pages 39-61.
  137. Jeffrey S. Harrison & Joyce van der Laan Smith, 2015. "Responsible Accounting for Stakeholders," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 935-960, November.
  138. Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis, 2015. "Economic consequences of key performance indicators' disclosure quality," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 96-112.
  139. repec:eee:jaecon:v:63:y:2017:i:2:p:499-512 is not listed on IDEAS
  140. Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang, 0. "Management forecasts and the cost of equity capital: international evidence," Review of Accounting Studies, Springer, vol. 0, pages 1-48.
  141. repec:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-017-9434-y is not listed on IDEAS
  142. Perko Igor & Ototsky Peter, 2016. "Big Data for Business Ecosystem Players," Naše gospodarstvo/Our economy, Sciendo, vol. 62(2), pages 12-24, June.
  143. repec:eee:advacc:v:30:y:2014:i:2:p:328-337 is not listed on IDEAS
  144. Andriosopoulos, Dimitris & Andriosopoulos, Kostas & Hoque, Hafiz, 2013. "Information disclosure, CEO overconfidence, and share buyback completion rates," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5486-5499.
  145. André, Paul & Filip, Andrei & Moldovan, Rucsandra, 2016. "Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors," The International Journal of Accounting, Elsevier, vol. 51(4), pages 443-461.
  146. repec:eee:jaecon:v:65:y:2018:i:1:p:1-20 is not listed on IDEAS
  147. Green, T. Clifton & Jame, Russell & Markov, Stanimir & Subasi, Musa, 2014. "Broker-hosted investor conferences," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 142-166.
  148. Ronelle Burger & Canh Thien Dang & Trudy Owens, 2017. "Better performing NGOs do report more accurately: Evidence from investigating Ugandan NGO financial accounts," Discussion Papers 2017-10, University of Nottingham, CREDIT.
  149. repec:eee:joacli:v:32:y:2013:i:1:p:61-87 is not listed on IDEAS
  150. repec:eee:advacc:v:29:y:2013:i:2:p:267-277 is not listed on IDEAS
  151. repec:eee:jocaae:v:9:y:2013:i:1:p:100-121 is not listed on IDEAS
  152. Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled, 2015. "The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets," Research in International Business and Finance, Elsevier, vol. 34(C), pages 177-204.
  153. Dominika Paula Gałkiewicz, 2015. "Loss Potential and Disclosures Related to Credit Derivatives – A Cross-Country Comparison of Corporate Bond Funds under U.S. and German Regulation," SFB 649 Discussion Papers SFB649DP2015-017, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
  154. repec:eee:jiaata:v:29:y:2017:i:c:p:81-102 is not listed on IDEAS
  155. Ugo Lassini & Andrea Lionzo & Francesca Rossignoli, 2016. "Does business model affect accounting choices? An empirical analysis of European listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(2), pages 229-260, June.
  156. Libby, Robert & Rennekamp, Kristina M. & Seybert, Nicholas, 2015. "Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 25-42.
  157. 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.
  158. 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 Business Engineering.
  159. Yang, Holly I., 2012. "Capital market consequences of managers' voluntary disclosure styles," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 167-184.
  160. Samuel B. Bonsall & Brian P. Miller, 0. "The impact of narrative disclosure readabilityon bond ratings and the cost of debt," Review of Accounting Studies, Springer, vol. 0, pages 1-36.
  161. Gyamfi-Yeboah, Frank & Ling, David C. & Naranjo, Andy, 2012. "Information, uncertainty, and behavioral effects: Evidence from abnormal returns around real estate investment trust earnings announcements," Journal of International Money and Finance, Elsevier, vol. 31(7), pages 1930-1952.
  162. Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2013. "Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 320-333.
  163. repec:eee:advacc:v:30:y:2014:i:2:p:402-412 is not listed on IDEAS
  164. Bertomeu, Jeremy & Magee, Robert P., 2011. "From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 209-227.
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