Quality versus Quantity: The Case of Forward-Looking Disclosure

291 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, unknown): “It is to be expected, therefore, that the quantity as well as the depth and breadth (Beretta and Bozzolan, 2008) of the information provided will be greater in IFRS and US GAAP annual reports than in German GAAP reports.”
What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS (2012, background): “Our empirical indicators of quality of risk disclosure are quantity of disclosure (cf., Abraham & Cox, 2007), coverage of disclosure (cf., Beattie et al., 2004), and the semantic properties of disclosure (cf., Beretta & Bozzolan, 2004; Cerbioni & Parbonetti, 2007; Beretta & Bozzolan, 2008).”
Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017, background): “For instance, Beretta and Bozzolan (2008) use concepts of width (i.e., coverage and dispersion of different topics that qualify a firm’s business model) and depth (i.e., insights related to performance) of disclosure besides quantity of disclosure.”
The perceived credibility of forward-looking performance disclosures (2014, unknown): “Similar to Beretta and Bozzolan (2008), we exclude financial firms because of their regulation of disclosure of forward-looking information.”