Disclosure frequency and earnings management

By H. Jo, Yongtae Kim. 2007

319 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3f600115fbd0e722d8c9cbd9ebdd9651283b79bb

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Citations in the corpus

Employee Ownership and Firm Disclosure (2015, background): “In other words, managers use guidance to mitigate information asymmetry between investors and managers or to preempt litigation concerns (Jo and Kim 2007).”
Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform: VOLUNTARY DISCLOSURE AND INFORMATION ASYMMETRY (2013, unknown): “Specifically, we match firms on growth opportunities because high growth firms require more external financing and are likely to access equity markets more frequently (Frankel, McNichols, and Wilson [1995]; Jo and Kim [2007]).”
Corporate Environmental Responsibility and Firm Risk (2015, background): “…expenses divided by total sales (ADVR) following Servaes and Tamayo (2013), sales growth (SALEG), firm profitability measured by return on assets (ROA) and the change in ROA following Jo and Kim (2007) and Jo et al. (2007), and debt structure by long-term debt divided by total assets (DEBTR).”
Analyst Coverage, Corporate Social Responsibility, and Firm Risk (2014, background): “Moyer et al. (1989) suggest that security analysts act as monitors of managerial performance and that the number of analysts following a particular company is determined by the complexity of the company’s agency problems. Other studies emphasize empirical association between voluntary disclosure and”
The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings (2013, unknown): “103, respectively, comparable to those reported in Khan and Watts (2009). The mean (median) values are 0.”