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How often do managers withhold information?
Bertomeu, Jeremy; Ma, Paul; Marinovic, Iván - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 73-102
Persistent link: https://www.econbiz.de/10012297220
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Anticipation of management forecasts and analysts' private information search
Altschuler, Dora; Chen, Gary; Zhou, Jie - In: Review of accounting studies 20 (2015) 2, pp. 803-838
Persistent link: https://www.econbiz.de/10011283637
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Management forecasts, idiosyncratic risk, and the information environment
Kitagawa, Norio; Okuda, Shin'ya - In: The international journal of accounting : TIJA 51 (2016) 4, pp. 487-503
Persistent link: https://www.econbiz.de/10011630547
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Creative accounting determination and financial reporting quality : the integration of transparency and disclosure
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15
The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the …
Persistent link: https://www.econbiz.de/10013168881
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A global index of information transparency and accountability
Williams, Andrew - In: Journal of comparative economics : the journal of the … 43 (2015) 3, pp. 804-824
Persistent link: https://www.econbiz.de/10011567694
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Management sales forecasts and firm market power
Acito, Andrew A.; Folsom, David; Zhao, Rong - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 2, pp. 278-303
Persistent link: https://www.econbiz.de/10012521320
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The influence of family firm dynamics on voluntary disclosures
Golden, Joanna; Kohlbeck, Mark J. - In: Advances in accounting : a research annual 37 (2017), pp. 111-121
Persistent link: https://www.econbiz.de/10011846675
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Disclosure readability and the sensitivity of investors' valuation judgments to outside information
Asay, H. Scott; Elliott, W. Brooke; Rennekamp, Kristina - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 1-25
Persistent link: https://www.econbiz.de/10011741557
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Recursive correlation between voluntary disclosure, cost of capital, information asymmetry, and firm value
Diantimala, Yossi; Syahnur, Sofyan; Islahuddin, Islahuddin - In: Cogent business & management 9 (2022) 1, pp. 1-18
This study examines the impact of voluntary disclosure on the cost of capital and information asymmetry, and thereby on firm value in a comprehensively recursive model. We argue that there is unidirectional dependency among the information asymmetry, cost of capital, and such firm value, hence,...
Persistent link: https://www.econbiz.de/10014444840