The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms' Disclosure Decisions

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The JOBS Act and IPO Volume: Evidence that Disclosure Costs Affect the IPO Decision (2015, background): “However, to date most empirical studies investigating the effect of proprietary costs of disclosure rely on one-off footnotes or earnings forecasts and find ambiguous results (Heitzman, Wasley, and Zimmerman, 2010).”
A theory of voluntary disclosure and cost of capital (2013, background): “…I will focus on endogenous disclosure in the rest of the paper, the result also points to certain practical cases in which actual accounting rules are able to set the threshold, such as materiality rules or conservative accounting practices (Basu (1997), Heitzman, Wasley, and Zimmerman (2008)).”
Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting (2015, background): “detection and self reporting of the misstatement — depends on the firm’s and auditor’s ability and willingness to comply with the reporting rules (Heitzman et al. 2010).”
Institutional Investor Attention and Firm Disclosure (2020, background): “Other factors that affect disclosure are non-persistent items such as the need to raise capital, material news, and management’s need to disclose before trading (Heitzman et al. 2010; Ali et al. 2014).”