An Evaluation of 'Essays on Disclosure' and the Disclosure Literature in Accounting

By Ronald A. Dye. 2001

693 citations recorded by the source corpus.

Subfields: Accounting, Finance, Marketing

View Paper: https://www.semanticscholar.org/paper/fed8dba090701ae81869b22520a74cf16bab1c83

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Citations in the corpus

Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms (2009, background): “This result is consistent with both the theoretical analysis of Harris and Raviv (1993), and the empirical results of Barron et al.”
Determinants of Disclosure Noncompliance and the Effect of the SEC Review: Evidence from the 2006 Mandated Compensation Disclosure Regulations (2011, background): “Disclosure of detailed executive compensation targets could reduce firm value because of proprietary costs (Dye 2001; Verrecchia 2001).”
Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings (2008, background): “However, financial analysts recently have faced increased scrutiny from investors and regulators, who are concerned with analysts’ 1 See Dye (2001) and Verrecchia (2001) for reviews of the related theoretical literature.”
Required Disclosures in Financial Reports (2007, background): “3 For discussions of analytical research in accounting, finance, and economics on (primarily) voluntary disclosures, see, for example, Verrecchia (2001) and Dye (2001).”
Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance (2005, background): “3.1.2 Usefulness of earnings guidance Dye (2001) argues that managers have incentives to make voluntary accounting disclosures which investors find useful in assessing firm value.”
Accounting Disclosure and Real Effects (2007, background): “Instead, I dwell exclusively on the real effects approach to the study of disclosure, an approach that is also advocated by Dye (2001), but inadequately discussed in Verrecchia’s survey.”
The Relative Value Relevance of Shareholder Versus Stakeholder Corporate Governance Disclosure Policy Reforms in South Africa (2012, positive): “for corporate disclosures (Core, 2001; Dye, 2001), firms that commit to greater levels of transparency on shareholder CG practices distinguish themselves by sending a credible signal about their intention of aligning their interests with those of existing and future investors (Sheu et”
Voluntary disclosure of information when firms are uncertain of investor response (2007, neutral): “To cite Dye (1998), uncertainty regarding the response of investors is .”
The effects of financial reporting and disclosure on corporate investment: A review (2019, background): “2 See also Core (2001), Dye (2001), Magee (2001), Sloan (2001), and Brickley and Zimmerman (2010) for discussions of these literatures.”
Disclosure Quality, Cost of Capital, and Investor Welfare (2008, neutral): “The investment effect of disclosure in my analysis draws heavily on the research about the 9Interested readers are referred to Hirshleifer (1971); Hakansson et al. (1982); Ross (1989); Dye (2001); Verrecchia (2001); Christensen et al. (2008); Lambert and Verrecchia (2009).”