Quality of Financial Reporting Choice: Determinants and Economic Consequences

By Daniel A. Cohen. 2003

158 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/3c41dbe5df44395ab448e9ed2a66d423ae7113b9

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Citations in the corpus

The market pricing of accruals quality (2005, background): “In related work, Cohen [2003] explores whether a set of nine exogenous variables explains both reporting quality and its economic consequences.”
Are Sin Stocks Paying the Price for Accounting Sins? (2011, methodology): “We adapt a model used by Cohen (2008) and Ali, Chen, and Radhakrishnan (2007) to examine differences in reporting quality across sin and non sin firms after controlling for several forces that influence earnings quality.”
Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements (2013, unknown): “Capital intensity is a proxy for entry barriers and disclosure quality is likely to increase as the threat of entry decreases (Cohen 2003).”
Corporate Disclosures by Family Firms (2007, unknown): “Following Lang and Lundholm (1996), we include the following control variables.”
How disclosure quality affects the level of information asymmetry (2007, unknown): “Economic theory and prior empirical evidence ( Cohen, 2003; Leuz & Verrecchia, 2000; Marquardt & Wiedman,1998) indicate that these two variables are endogenously related.”
The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy (2005, methodology): “Note that while endogeneity has been identified as the ‘most important limitation’ (Healy and Palepu, 2001, 430) of disclosure studies, few attempts have been made to address the issue empirically (Cohen, 2003).”
Information Asymmetry, Diversification, and Cost of Capital (2007, background): “Recent papers by Cohen (2004), Nikolaev and Van Lent (2005), Chen, Chen and Wei (2004) address this concern and find the correlation between cost of capital and information asymmetry becomes insignificant when endogeneity and correlated omitted variables are considered.”
The effect of target-firm accounting quality on valuation in acquisitions (2014, unknown): “2 Prior research has examined the use of accounting information by investors (Cohen 2003; Francis et al. 2005; Core et al. 2008) and by lenders (Biddle and Hilary 2006), as well as a firm’s use of its own accounting information in compensation (Peng 2007) and capital investment decisions (Biddle et…”