Intertemporal Dynamics of Corporate Voluntary Disclosures

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Management earnings forecast disclosure policy and the cost of equity capital (2012, background): “Of course, a commitment to disclosure policy can be reneged, and although estimating if and when the reneging occurs is difficult, prior research argues that it can have significant costs (Leuz and Verrecchia 2000; Healy and Palepu 2001; Einhorn and Ziv 2008).”
Not Only What but Also When: A Theory of Dynamic Voluntary Disclosure (2014, unknown): “∂ ∂x h2 (x, 2) { = β1 if h2 (x, 2) < x ∗ ∈ (2β1 − 1, 2β1) if h2 (x, 2) > x∗ , (6)”
Measuring Securities Litigation Risk (2012, background): “If managers’ disclosure decisions depend on their firms’ information environments (e.g., Einhorn and Ziv, 2008) and information environment varies systematically across industry,2 disclosure will be associated with industry for reasons that have little to do with litigation risk.”
A theory of voluntary disclosure and cost of capital (2013, background): “Finally, Francis et al. (2008) find that more voluntary disclosure is associated with a lower cost of capital.”
Reputation management and the disclosure of earnings forecasts (2012, unknown): “In the accounting literature, the paper most closely related to the present paper is a recent paper by Einhorn and Ziv (2008).”