The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity: REPORTING QUALITY AND FINANCING AND INVESTMENT

By Karthik Balakrishnan, John E. Core, Rodrigo S. Verdi. 2014

139 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/ed877ab10c7727047725297a50650166495d6dd7

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Citations in the corpus

The effects of financial reporting and disclosure on corporate investment: A review (2019, background): “Balakrishnan et al. (2014) document that (i) financial reporting quality moderates the sensitivity of investment to fluctuations in collateral value and (ii) firms respond to an increase in adverse selection costs by increasing disclosure.10 In more recent work, Shroff (2017) exploits a setting in w”
The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “The mean values are 0.78 for Skewness and 0.14 for Basu, which are generally consistent with prior studies such as Givoly and Hayn (2000), Kim et al. (2013) and Balakrishnan et al. (2014).”
Accounting Conservatism and Firm Investment Efficiency (2016, unknown): “In line with this literature and similar to the work of Balakrishnan et al. (2014), we assume that information frictions can affect financing and investment and that financial reporting can help to decrease these frictions.”
Guiding Through the Fog: Financial Statement Complexity and Voluntary Disclosure (2016, unknown): “K filing (e.g., Li, 2008), and we measure voluntary disclosure using the frequency and immediacy of management forecasts (e.g., Balakrishnan et al., 2014a; Balakrishnan et al., 2014b).”
Do Managers Disclose or Withhold Bad News? Evidence from Short Interest (2018, methodology): “Following prior studies (e.g., Balakrishnan, Core, and Verdi 2014; Guay, Samuels, and Taylor 2016; Cooper, He, and Plumlee 2018), we use two measures of voluntary disclosure.”
Corporate investment and changes in GAAP (2016, unknown): “…strand of research examines whether disclosure quality facilitates more efficient investment by (1) reducing agency problems (Biddle et al. 2009; Balakrishnan et al. 2014, 2016; Shroff 2015), (2) informing managers of the disclosing firms and peer firms (McNichols and Stubben 2008; Badertscher…”
Government Procurement and Changes in Firm Transparency (2020, background): “Market-based measures of illiquidity encompass all sources of public information and represent an expost proxy for the firm’s overall quality of public information (e.g., Balakrishnan, Core, and Verdi, 2014).”