Voluntary Causal Disclosures: Tendencies and Capital Market Reaction

By Stephen P. Baginski, Johnette Hassell, W. Hillison. 2000

166 citations recorded by the source corpus.

Subfields: Accounting, Finance, General Decision Sciences

View Paper: https://www.semanticscholar.org/paper/3b7cd7c827b4f399a5f2335a9cf92bb4d35108c3

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Citations in the corpus

A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives (2011, background): “Rather, managers are assumed to engage in unbiased reporting as this enhances managerial reputation and compensation (Baginski et al., 2000).”
Impression Management: Developing and Illustrating a Scheme of Analysis for Narrative Disclosures - A Methodological Note (2008, unknown): “…analysis applied) • Ingram and Frazier (1980)3 (WORDS) • Frazier et al. (1984) (WORDS) • Staw et al. (1983) (Analysis of performance explanations) • Aerts (1994) (Analysis of performance explanations) • Baginski et al. (2000) (Manual coding of internal / external causes) • Hooghiemstra (2001)…”
Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management? (2008, unknown): “…reactions to four discretionary disclosure strategies, namely (1) performance attributions (i.e. internal/external attribution of performance) [Baginski et al., 2000, 2004] and self-serving/self-disserving attributions, [Staw et al., 1983]; [Lee et al., 2004]; (2) thematic manipulation (i.e.…”
Bundled Forecasts in Empirical Accounting Research (2013, unknown): “14 Beyer et al. (2010) discuss this literature in their survey of financial reporting.”
Loss firms' annual report narratives and share price anticipation of earnings (2007, background): “Abrahamson and Amir (1996) develop their own program to identify the (relative) number of”
Louis Working Paper Series Beyond the Numbers : An Analysis of Optimistic and Pessimistic Language in Earnings Press Releases (2006, background): “…demonstrated a market reaction to causal attributions in management earnings forecasts (i.e., reasons underlying managers' earnings expectations) (Baginski et al. 2000) even after controlling for the underlying determinants of the attributions (Baginski et al. 2004); that information about…”
Disclosure Tone and Shareholder Litigation (2011, result): “and take credit for good outcomes (Bettman and Weitz 1983; Baginski et al. 2000).”
Within-industry timing of earnings warnings: do managers herd? (2010, background): “For example, Baginski et al. (2000) find that managers provide explanations for 65.4% of their earnings forecasts and that these explanations consist exclusively of external factors for 63.5% of the unambiguous bad-news forecasts but for only 40.2% of the goodnews forecasts.”