Big Data Availability and Asymmetric Voluntary Disclosures
References
- (2005) The association between outside directors, institutional investors and the properties of management earnings forecasts. J. Accounting Res. 43(3):343–376.Crossref, Google Scholar
- (2014) Industry concentration and corporate disclosure policy. J. Accounting Econom. 58(2–3):240–264.Crossref, Google Scholar
- (2019) Restrictions on managers’ outside employment opportunities and asymmetric disclosure of bad versus good news. Accounting Rev. 94(5):1–25.Crossref, Google Scholar
- (2005) Selection on observed and unobserved variables: Assessing the effectiveness of Catholic schools. J. Political Econom. 113(1):151–184.Crossref, Google Scholar
- (2007) Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance. J. Accounting Econom. 44(1–2):36–63.Crossref, Google Scholar
- (1987) Intraindustry information transfers associated with management forecasts of earnings. J. Accounting Res. 25(2):196–216.Crossref, Google Scholar
- (1997) Determinants of management forecast precision. Accounting Rev. 72(2):303–312.Crossref, Google Scholar
- (2002) The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets. Accounting Rev. 77(1):25–50.Crossref, Google Scholar
- (2018) Do career concerns affect the delay of bad news disclosure? Accounting Rev. 93(2):61–95.Crossref, Google Scholar
- (2022) How much should we trust staggered difference-in-differences estimates? J. Financial Econom. 144(2):370–395.Crossref, Google Scholar
- (2014) Shaping liquidity: On the causal effects of voluntary disclosure. J. Finance 69(5):2237–2278.Crossref, Google Scholar
- (2010) What’s my style? The influence of top managers on voluntary corporate financial disclosure. Accounting Rev. 85(4):1131–1162.Crossref, Google Scholar
- (2003) Enjoying the quiet life? Corporate governance and managerial preferences. J. Political Econom. 111(5):1043–1075.Crossref, Google Scholar
- (2010) The financial reporting environment: Review of the recent literature. J. Accounting Econom. 50(2–3):296–343.Crossref, Google Scholar
- (2022) Real-time revenue and firm disclosure. Rev. Accounting Stud. 27(3):1079–1116.Crossref, Google Scholar
- (2015) The effect of institutional ownership on firm transparency and information production. J. Financial Econom. 117(3):508–533.Crossref, Google Scholar
- (2017) Shareholder activism and voluntary disclosure. Rev. Accounting Stud. 22(3):1307–1339.Crossref, Google Scholar
- (2015) Mobile communication and local information flow: Evidence from distracted driving laws. J. Accounting Res. 53(2):275–329.Crossref, Google Scholar
- (2020) Express yourself: Why managers’ disclosure tone varies across time and what investors learn from it. Contemporary Accounting Res. 37(2):1140–1171.Crossref, Google Scholar
- (2024) From man vs. machine to man + machine: The art and AI of stock analyses. J. Financial Econom. 160:103910.Crossref, Google Scholar
- (2017) The effects of bank mergers on corporate information disclosure. J. Accounting Econom. 64(1):56–77.Crossref, Google Scholar
- (2013) Managerial incentives and management forecast precision. Accounting Rev. 88(5):1575–1602.Crossref, Google Scholar
- (2022) Count (and count-like) data in finance. J. Financial Econom. 146(2):529–551.Crossref, Google Scholar
- (1990) Financial disclosure policy in an entry game. J. Accounting Econom. 12(1–3):219–243.Crossref, Google Scholar
- (1985) Optimal release of information by firms. J. Finance 40(4):1071–1094.Crossref, Google Scholar
- (1991) Disclosure, liquidity, and the cost of capital. J. Finance 46(4):1325–1359.Crossref, Google Scholar
- (1985) Disclosure of nonproprietary information. J. Accounting Res. 23(1):123–145.Crossref, Google Scholar
- (1991) Efficient capital markets: II. J. Finance 46(5):1575–1617.Crossref, Google Scholar
- (1993) Common risk factors in the returns on stocks and bonds. J. Financial Econom. 33(1):3–56.Crossref, Google Scholar
- (1981) Intra-industry information transfers associated with earnings releases. J. Accounting Econom. 3(3):201–232.Crossref, Google Scholar
- (2017) What do measures of real-time corporate sales say about earnings surprises and post-announcement returns? J. Financial Econom. 125(1):143–162.Crossref, Google Scholar
- (2021) Big data in finance. Rev. Financial Stud. 34(7):3213–3225.Crossref, Google Scholar
- (1981) The informational role of warranties and private disclosure about product quality. J. Law Econom. 24(3):461–483.Crossref, Google Scholar
- (2005) The economic implications of corporate financial reporting. J. Accounting Econom. 40(1–3):3–73.Crossref, Google Scholar
- (2001) Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. J. Accounting Econom. 31(1–3):405–440.Crossref, Google Scholar
- (2014) Management forecast consistency. J. Accounting Res. 52(1):163–191.Crossref, Google Scholar
- (2019) Litigation risk and voluntary disclosure: Evidence from legal changes. Accounting Rev. 94(5):247–272.Crossref, Google Scholar
- (2008) Earnings volatility, cash flow volatility, and informed trading. J. Accounting Res. 46(4):809–851.Crossref, Google Scholar
- (2013) Investor overlap and diffusion of disclosure practices. Rev. Accounting Stud. 18(1):167–206.Crossref, Google Scholar
- (1988) Disclosure when the market is unsure of information endowment of managers. J. Accounting Res. 26(1):146–153.Crossref, Google Scholar
- (2024) Gone with the big data: Institutional lender demand for private information. J. Accounting Econom. 77(2–3):101663.Crossref, Google Scholar
- (2021) The firm next door: Using satellite images to study local information advantage. J. Accounting Res. 59(2):713–750.Crossref, Google Scholar
- (1999) On the association between voluntary disclosure and earnings management. J. Accounting Res. 37(1):57–81.Crossref, Google Scholar
- (1995) To warn or not to warn: Management disclosures in the face of an earnings surprise. Accounting Rev. 70(1):113–134.Crossref, Google Scholar
- (2024) On the capital market consequences of alternative data: Evidence from outer space. J. Financial Quant. Anal. (Oxford) 60(2):551–579.Google Scholar
- (2018) The effects of hedge fund interventions on strategic firm behavior. Management Sci. 64(9):4094–4117.Link, Google Scholar
- (2012) Measuring securities litigation risk. J. Accounting Econom. 53(1–2):290–310.Crossref, Google Scholar
- (2018) Credit default swaps and managers’ voluntary disclosure. J. Accounting Res. 56(3):953–988.Crossref, Google Scholar
- (2014) Are seemingly self-serving attributions in earnings press releases plausible? Empirical evidence. Accounting Rev. 89(2):635–667.Crossref, Google Scholar
- (2017) The effect of financial reporting quality on corporate dividend policy. Rev. Accounting Stud. 22(2):753–790.Crossref, Google Scholar
- (2009) Do managers withhold bad news? J. Accounting Res. 47(1):241–276.Crossref, Google Scholar
- (2008) Voluntary disclosures and information production by analysts. J. Accounting Econom. 46(1):78–100.Crossref, Google Scholar
- (2015) Short selling pressure, stock price behavior, and management forecast precision: Evidence from a natural experiment. J. Accounting Res. 53(1):79–117.Crossref, Google Scholar
- (2013) A measure of competition based on 10‐K filings. J. Accounting Res. 51(2):399–436.Crossref, Google Scholar
- (2014) Do declines in bank health affect borrowers’ voluntary disclosures? Evidence from international propagation of banking shocks. J. Accounting Res. 52(2):541–581.Crossref, Google Scholar
- (2002) Management’s incentives to avoid negative earnings surprises. Accounting Rev. 77(3):483–514.Crossref, Google Scholar
- (1981) Good news and bad news: Representation theorems and applications. Bell J. Econom. 12(2):380–391.Crossref, Google Scholar
- (2015) The evolving disclosure landscape: How changes in technology, the media, and capital markets are affecting disclosure. J. Accounting Res. 53(2):221–239.Crossref, Google Scholar
- (2002) Investor and analyst reactions to earnings announcements of related firms: An empirical analysis. J. Accounting Res. 40(5):1351–1376.Crossref, Google Scholar
- (2004) The walk‐down to beatable analyst forecasts: The role of equity issuance and insider trading incentives. Contemporary Accounting Res. 21(4):885–924.Crossref, Google Scholar
- (2013) Endogeneity in empirical corporate finance. Handbook Econom. Finance 2:493–572.Crossref, Google Scholar
- (2009) Shareholder litigation and changes in disclosure behavior. J. Accounting Econom. 47(1–2):136–156.Crossref, Google Scholar
- (2013) Bundled forecasts in empirical accounting research. J. Accounting Econom. 55(1):43–65.Crossref, Google Scholar
- (1994) Why firms voluntarily disclose bad news. J. Accounting Res. 32(1):38–60.Crossref, Google Scholar
- (1997) Earnings disclosures and stockholder lawsuits. J. Accounting Econom. 23(3):249–282.Crossref, Google Scholar
- (2000) Credibility of voluntary disclosure. RAND J. Econom. 31(2):359–374.Crossref, Google Scholar
- (1991) Nondisclosure and adverse disclosure as signals of firm value. Rev. Financial Stud. 4(2):283–313.Crossref, Google Scholar
- (2014) The role of bank monitoring in borrower’ discretionary disclosure: Evidence from covenant violations. J. Accounting Econom. 57(2–3):176–195.Crossref, Google Scholar
- (1983) Discretionary disclosure. J. Accounting Econom. 5:179–194.Crossref, Google Scholar
- (2012) The effect of ex ante management forecast accuracy on the post-earnings announcement drift. Accounting Rev. 87(5):1791–1818.Crossref, Google Scholar
- (2019) Big data as a governance mechanism. Rev. Financial Stud. 32(5):2021–2061.Crossref, Google Scholar

