Challenges and opportunities in disclosure research—A discussion of 'the financial reporting environment: Review of the recent literature' $
By Philip G. Berger. 2011
180 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/e147df47a878e023b35260727f4966734d663edd
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Sandy Klasa
- Eric Yeung
- Darren Bernard
- John E. Core
- Inna Abramova
- Ashiq Ali
- Andrew Sutherland
- Christian Leuz
In Strategy and Management
- Sandy Klasa
- Eric Yeung
- Darren Bernard
- John E. Core
- Inna Abramova
- Ashiq Ali
- Andrew Sutherland
- Philip G. Berger
Citations in the corpus
- Is the Risk of Product Market Predation a Cost of Disclosure (2016, background): “…that firms in this setting avoid public disclosure due to incremental costs of financial statement preparation or agency costs (Vashishtha, 2014; Berger, 2011).4 Second, information about financial constraint contained in the financial statements of German private firms is not typically…”
- Bundled Forecasts in Empirical Accounting Research (2013, unknown): “Berger (2011) discusses several limitations to the analysis provided in Beyer et al.”
- The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets (2018, unknown): “Several explanations have been offered for these mixed results, including the endogeneity of product market competition (Beyer, Cohen, Lys, and Walther, 2010; Berger, 2011), the difficulty of accurately measuring product market competition (Ali et al.”
- Institutional Investor Attention and Firm Disclosure (2020, background): “A large literature examines voluntary disclosure (for surveys, see Core 2001; Healy and Palepu 2001; Beyer et al. 2010; Berger 2011).”
- Industry Concentration and Corporate Disclosure Policy (2014, methodology): “use in prior work of Compustat based industry concentration measures, which are constructed with data from only publicly traded firms (Berger, 2011).”
- Externalities of Public Firm Presence: Evidence from Private Firms’ Investment Decisions (2013, unknown): “Disclosure regulation is often quite challenging to justify because of market-based incentives to disclose information (Admati and Pfleiderer, 2000; Leuz and Wysocki, 2008; Berger, 2011).”