Motives for disclosure and non-disclosure: a framework and review of the evidence

By Russell J. Lundholm, M. V. Van Winkle. 2006

113 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5d88c3b550efe8735a08e9c88b3398d124b872c7

Citations in the corpus

• The perceived credibility of forward-looking performance disclosures (2014, unknown): “We measure earnings quality using the Dechow and Dichev (2002) model, as modified by McNichols (2002) and as extended to control for operating performance (Kothari et al.”