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Financial analysts' forecast revisions and managers' reporting behavior

Beyer, Anne - In: Journal of accounting & economics 46 (2008) 2/3, pp. 334-348

Persistent link: https://www.econbiz.de/10003796333

Voluntary disclosure, manipulation and real effects

Beyer, Anne; Guttman, Ilan - 2011

We study a model in which managers' disclosure and investment decisions are both endogenous and managers can manipulate their voluntary reports through (suboptimal) investment, financing or operating decisions. Managers are privately informed about the value of their firm and have incentives to...

Persistent link: https://www.econbiz.de/10009506622

Challenges and opportunities in disclosure research : a discussion of "the financial reporting environment : review of the recent literature"

Berger, Philip G. - In: Journal of accounting & economics 51 (2011) 1/2, pp. 204-218

Persistent link: https://www.econbiz.de/10008909958

The financial reporting environment : review of the recent literature

Beyer, Anne; Cohen, Daniel A.; Lys, Thomas; Walther, … - In: Journal of accounting & economics 50 (2010) 2/3, pp. 296-343

Persistent link: https://www.econbiz.de/10008810011

Debt and voluntary disclosure

Beyer, Anne; Dye, Ronald A. - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 111-130

Persistent link: https://www.econbiz.de/10012626578