The Fleeting Effects of Disclosure Forthcomingness on Management's Reporting Credibility
By Molly Mercer. 2005
202 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/1688cf06e17de90afbbd5e470e1441c515d780d2
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In Strategy and Management
Citations in the corpus
- Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management? (2008, unknown): “…Only eight studies (all US) have effectively distinguished between these two competing schools [Lang and Lundholm, 2000]; [Frederickson and Miller, 2004]; [Barton and Mercer, 2005]; [Bowen et al., 2005]; [Johnson and Schwartz, 2005]; [Krische, 2005]; [Elliott, 2006]; [Matsumoto et al., 2006].”
- Management Earnings Forecasts: A Review and Framework (2008, unknown): “A recent experimental study by Mercer (2005) may offer insight into one reason why firms warn about bad news in the short-term.”
- Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “Mercer (2005) found that the disclosure decisions of managers had an impact on the credibility assessment by investors.”
- Capital Market Consequences of Managers’ Voluntary Disclosure Styles (2012, background): “Because past forecasting performance is a signal of the manager’s forecasting skill and credibility (Mercer, 2005), market participants should assign greater (less) weight to forecasts issued by managers with higher (lower) prior forecasting accuracy.”
- Prior Forecasting Accuracy and Investor Reaction to Management Earnings Forecasts (2009, unknown): “31 Our results contrast with Mercer (2005) who, based on experiments using student subjects, concludes there is no long-term credibility benefit from being forthcoming about negative news.”
- Are M.B.A. Students a Good Proxy for Nonprofessional Investors (2007, unknown): “High Mercer (2005) In an experiment, participants assessed management’s credibility after viewing a management disclosure that reflects either high or low management forthcomingness about positive or negative unexpected earnings news.”
- Processing Fluency and Investors’ Reactions to Disclosure Readability (2012, unknown): “…ratings of the manager, I focus on attitudes about managers’ credibility in order to be consistent with prior work in accounting (see e.g. Mercer 2005, Barton and Mercer 2005, Venkataraman 2008, Clor-Proell 2009, Rupar 2010, and Koonce and Lipe 2010).5 H3 focuses on evaluations of…”