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Do mandatory disclosure requirements for private firms increase the propensity of going public?
Aghamolla, Cyrus; Thakor, Richard T. - In: Journal of accounting research 60 (2022) 3, pp. 755-804
Persistent link: https://www.econbiz.de/10013191188
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Disclosure versus recognition : inferences from subsequent events
Michels, Jeremy - In: Journal of accounting research 55 (2017) 1, pp. 3-34
Persistent link: https://www.econbiz.de/10011658095
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The information content of corporate earnings : evidence from the securities exchange act of 1934
Binz, Oliver; Graham, John R. - In: Journal of accounting research 60 (2022) 4, pp. 1379-1418
Persistent link: https://www.econbiz.de/10013392397
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A new measure of disclosure quality : the level of disaggregation of accounting data in annual reports
Chen, Shuping; Miao, Bin; Shevlin, Terry - In: Journal of accounting research 53 (2015) 5, pp. 1017-1054
Persistent link: https://www.econbiz.de/10011410711
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The structure of voluntary disclosure narratives : evidence from tone dispersion
Allee, Kristian D.; DeAngelis, Matthew D. - In: Journal of accounting research 53 (2015) 2, pp. 241-274
Persistent link: https://www.econbiz.de/10011281979
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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
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How does management voluntary disclosure behavior influence auditors' judgments?
Hillison, Sean M.; Vittori, Kamber D. - In: Journal of accounting research 62 (2024) 2, pp. 675-699
Persistent link: https://www.econbiz.de/10014541858
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Relative performance evaluation and strategic peer-harming disclosures
Bloomfield, Matthew J.; Heinle, Mirko S.; Timmermans, Oscar - In: Journal of accounting research 62 (2024) 3, pp. 877-933
Persistent link: https://www.econbiz.de/10014541870
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Innovation and financial disclosure
Chen, Hui; Liang, Pierre Jinghong; Petrov, Evgeny - In: Journal of accounting research 62 (2024) 3, pp. 935-979
Persistent link: https://www.econbiz.de/10014541873
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How do firms respond to political uncertainty? : evidence from U.S. gubernatorial elections
Bird, Andrew; Karolyi, Stephen A.; Ruchti, Thomas G. - In: Journal of accounting research 61 (2023) 4, pp. 1025-1061
Persistent link: https://www.econbiz.de/10014364630