Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings

By K. Hussainey, Thomas Schleicher, Martin Walker. 2003

218 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/05329e781411c1e9870c9735e8ab8dcc04bd0c7f

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Citations in the corpus

Economic Consequences of Key Performance Indicators' Disclosure Quality (2015, unknown): “…in Tables 8 and 9 regarding the relationship between quality of financial KPIs disclosure quality are in line with prior literature showing that earnings related information is value relevant for investors (e.g., Athanasoukou and Hussainey, 2014; Hussainey et al., 2003; Wang and Hussainey, 2013).”
Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research (2016, background): “Text-mining studies also reaffirmed the association between disclosures and future firm performance (Frazier et al., 1984; Hussainey et al., 2003; Beattie et al., 2004; Levine & Smith, 2006; Linsley & Shrives, 2006; Mohan, 2006; Hanley & Hoberg, 2008; Muslu et al., 2010; Durnev & Mangen, 2011;…”
Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms (2009, background): “In relation to UK listed firms, Hussainey et al. (2003) show that forward-looking information in the annual report enables the market to better predict a firm’s future earnings.”
Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia (2016, unknown): “Less: Financial and Insurance firm-year observations (28) (32) (36) (38) (38) (172)”
The effects of voluntary disclosure and dividend propensity on prices leading earnings (2009, methodology): “Considerable attention has been given to examining the association between corporate disclosure and share price anticipation of earnings (e.g. Schleicher and Walker, 1999; Lundholm and Myers, 2002; Gelb and Zarowin, 2002; Hussainey et al., 2003 and Schleicher et al., 2007).”
Is forward-looking financial disclosure really informative? Evidence from UK narrative statements (2015, background): “Unlike prior research on forward-looking disclosure in UK narratives (e.g., Hussainey et al., 2003; Schleicher, Hussainey, & Walker, 2007; Wang & Hussainey, 2013), the study uses change in FLFD rather than their respective levels.”
Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017, background): “Hussainey et al. (2003), Schleicher et al. (2007), and Hussainey and Walker (2009) show that forward-looking MD &A disclosures in the U.K. are informative.”
The perceived credibility of forward-looking performance disclosures (2014, methodology): “In terms of the relevance of FLPDs, Hussainey et al. (2003) verify that firms providing more FLPDs in their annual reports help the market to predict future earnings changes more accurately.”
Disclosure Measurement in the Empirical Accounting Literature - A Review Article (2010, methodology): “Another example of testing inter-coder reliability is Hussainey et al. (2003) who calculated the correlation between the automated disclosure scores obtained using an automated content analysis and disclosure scores obtained via manual searching of a sample of annual reports.”