Limited Attention, Information Disclosure, and Financial Reporting

Keywords

Discretion, Earnings, Incentive, Business, Compensation (psychology)

References

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• Good News and Bad News: Representation Theorems and ApplicationsPaul Milgrom — 1981
• Earnings Quality and Strategic Disclosure: An Empirical Examination of 'Pro Forma' EarningsBarbara A. Lougee, Carol A. Marquardt — 2002
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• The Information Content of Analyst Stock RecommendationsSusan D. Krische, Charles M.C. Lee — 2000
• Post-Earnings Announcement Drift?Stephen J. Brown, Peter F. Pope — 1996
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• Do Stock Prices Incorporate the Potential Dilution of Employee Stock OptionsG. T. Garvey, Todd T. Milbourn — 2002
• The 'Incomplete Revelation Hypothesis' and Financial ReportingRobert J. Bloomfield — 2002
• Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior‐Period Earnings ComponentsCatherine M. Schrand, Beverly R. Walther — 2000

Cited by

• Defined Benefit Pension Sponsors & Market Prices after Pension Accounting ReformRobin Knowles — 2011
• The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL MandateElizabeth Blankespoor — 2019
• Do Firms’ Nonfinancial Disclosures Enhance the Value of Analyst Services?*D. Craig Nichols, Matthew M. Wieland — 2009
• The ‘Economics of Attention’: A New Avenue of Research in Cognitive EconomicsAgnès Festré, Pierre Garrouste — 2011
• A Theory of Disclosure in Speculative MarketsAndrew Hertzberg — 2017
• Return predictability in the corporate bond market along the supply chainLong Chen, Gaiyan Zhang, Weina Zhang — 2016
• A Study on the Internet Financial Reporting Disclosure: A Case of Companies at Amman Stock Exchange, JordanAl Sakarneh, Khaled Abdel Halim Ibrahim — 2011
• Essays in Behavioral FinanceXing Huang — 2013
• Earnings Announcements, Aggregate Earnings, and Individual-Firm Stock Returns: A Signal Extraction PerspectiveJames R. Frederickson, John D. Lyon, Leon Zolotoy — 2012
• Does real-time reporting deter strategic disclosures by management?Xiaoli Tian — 2012
• Analyst underreaction and the post‐forecast revision driftPo‐Chang Chen, Ganapathi S. Narayanamoorthy, Theodore Sougiannis — 2020
• CORPORATE GOVERNANCE AND FINANCIAL MARKETSAvanidhar Subrahmanyam — 2016
• Investor Psychological Bias and Speculation: Asymmetric Impacts of Big Data on Commodity PriceXin Li — 2014
• The use of information by capital providers : academic literature reviewStefano Cascino, Mark Clatworthy, Beatriz García Osma — 2013
• Loved ones matter : family effects and stock market participationJörgen Hellström, Emma Zetterdahl, Niklas Hanes — 2013
• Investment Experience, Financial Literacy, and Investment-Related JudgmentsSusan D. Krische — 2019
• Competitive strategy, voluntary environmental disclosure strategy, and voluntary environmental disclosure qualityQianhua Ling — 2007
• The Economic Consequences of Recognition Versus Disclosure: Evidence from Employee Stock OptionsPreeti Choudhary — 2008
• Industry Window DressingHuaizhi Chen, Lauren Cohen, Dong Lou — 2016
• Fundamental Analysis and Hedge Trading in a Disagreement ModelRussell J. Lundholm — 2008

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