The financial reporting environment: Review of the recent literature

Keywords

Business, Agency (philosophy), Interdependence, Information asymmetry, Voluntary disclosure

References

• Marketing Signaling: Informational Transfer in Hiring and Related Screening Processes.A. Michael Spence — 1974
• Factors Associated with the Disclosure of Managers' ForecastsWilliam Ruland, Samuel Tung — 2016
• Earnings predictability and bias in analysts' earnings forecasts.Somnath Das, Carolyn B. Levine, K. Sivaramakrishnan — 1998
• Discussion of “The Predictive Value of Expenses Excluded from Pro Forma Earnings”Peter D. Easton — 2003
• Towards a Positive Theory of the Determination of Accounting Standards.Ross L. Watts, Jerold L. Zimmerman — 1978
• Stewardship value of `distorted' accounting disclosuresRaffi Indjejikian, Robert M. Bushman — 1993
• Dynamic Voluntary Disclosure with Endogenous Proprietary CostsJeremy Bertomeu, Pierre Jinghong Liang — 2008
• The Economic Structure of Corporate Law (Book Review)Ellie G. Harris, Frank H. Easterbrook, Daniel R. Fischel — 1993
• Earnings Management and Investor Protection: An International ComparisonChristian Leuz, Dhananjay Nanda, Peter D. Wysocki — 2002
• Political connections, SEC enforcement and accounting qualityMaria Correia — 2009
• Corporate disclosure quality and the cost of debt.Partha Pratim Sengupta — 1998
• Market Performance Measures and Disclosure of Private Management Information in Capital MarketsPeter Christensen, Gerald A. Feltham — 2000
• The Stock Price Effects of Alternative Types of Management Earnings Forecasts.Charles E. Wasley, Grace Pownall — 1993
• Corporate Disclosure Policy and Analyst Behavior.Mark H. Lang, Russell J. Lundholm — 1996
• Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002Haidan Li, Morton Pincus, Sonja O. Rego — 2005
• Smoothing income numbers : objectives, means, and implicationsJoshua Ronen, Simcha Sadan — 1981
• The Demand for and Supply of Accounting Theories: The Market for Excuses.Ross L. Watts, Jerold L. Zimmerman — 1979
• Moral Hazard and ObservabilityBengt Holmström — 1979
• Positive Accounting TheoryRoss L. Watts, Jerold L. Zimmerman — 2006
• Strategic Disclosure as an Explanation for Asymmetric Return VolatilityJonathan L. Rogers, Catherine M. Schrand, Robert E. Verrecchia — 2007

Cited by

• The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL MandateElizabeth Blankespoor — 2019
• Asymmetric timely loss recognition, private debt markets, and underinvestment: evidence from the collapse of the junk bond marketJaewoo Kim — 2013
• Hedging, Investment Efficiency, and the Role of the Information EnvironmentGerald J. Lobo, Tharindra Ranasinghe, Lin Yi — 2020
• Does the Change in the Information Environment Affect the Choice between Bank Debt and Public DebtXu Li, Chen Lin, Xintong Zhan — 2015
• The Effect of Analyst Forecasts during Earnings Announcements on Investor Responses to Reported EarningsGerald J. Lobo, Minsup Song, Mary Harris Stanford — 2015
• The Effect of Shareholder Litigation Risk on the Information Environment: The Case of Cross-Listed FirmsAnywhere Sikochi — 2014
• Corporate governance, disclosure content and shareholder value : impacts and interrelationships from the US banking sectorMohammad Jizi — 2013
• AN ANALYSIS OF CORPORATE RELATED-PARTY DISCLOSURE IN THE ASIA-PACIFIC REGIONZuni Barokah — 2013
• Religion, Gambling Attitudes and Corporate InnovationBinay Adhikari, Anup Agrawal — 2016
• Labor Market Peer FirmsNan Li — 2015
• Does real-time reporting deter strategic disclosures by management?Xiaoli Tian — 2012
• The Sticky Cost on Greek Food, Beverages and Tobacco Limited CompaniesVasileios Kokotakis, Georgios Mantalis, Alexandros Garefalakis — 2013
• Does firm reporting quality and analyst forecasting skill influence the analyst choice to issue revenue forecastsPawel Bilinski — 2012
• The use of information by capital providers : academic literature reviewStefano Cascino, Mark Clatworthy, Beatriz García Osma — 2013
• The Quality and Drivers of Own Credit Risk Measurement Disclosures for Fair Value Liabilities by European BanksKorbinian Eichner, Hannes Mettler — 2014
• The impact of litigation risk on corporate prospective disclosure : a review of the empirical literatureGerry Gallery, Jodie Nelson, Chan Guo — 2012
• Evidence on the role of banks in borrowers' disclosureRahul Vashishtha — 2012
• The use of financial information by capital providersJon Tucker, İsmail Ufuk Mısırlıoğlu, Eleimon Gonis — 2012
• Accounting for Past and Future ActionsWei Li, Pierre Jinghong Liang, Xiaoyan Wen — 2012
• Principles vs. Rules and the Information Environment: The Case of SFAS 95Stephen Brown, Stephen A. Hillegeist, Steven F. Orpurt — 2013

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