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Cited by 608

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Does disclosure deter or trigger litigation?

Open access
Field, Laura, Lowry, Michelle, Shu, Susan·2005·Journal of Accounting and Economics
DOI 10.1016/j.jacceco.2005.04.004
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Research works printed but not linked: 20

  1. Ajinkya, 1984, Corporate managers’ earnings forecasts and symmetrical adjustments of market expectations, Journal of Accounting Research, 22, 425, 10.2307/2490657 · DOI · Paper page
  2. Bajaj, M., Mazumdar, S., Sarin, A., 2000. Securities class action settlements: an empirical analysis. Working Paper, University of California, Berkeley. · DOI
  3. Bushee, 2003, Open versus closed conference calls: the determinants and effects of broadening access to disclosure, Journal of Accounting and Economics, 34, 140, 10.1016/S0165-4101(02)00073-3 · DOI
  4. Darrough, 1990, Financial disclosure policy in an entry game, Journal of Accounting and Economics, 12, 219, 10.1016/0165-4101(90)90048-9 · DOI · Paper page
  5. Dye, 1986, Proprietary and non-proprietary disclosure, Journal of Business, 59, 331, 10.1086/296331 · DOI · Paper page
  6. Fama, 1997, Industry costs of equity, Journal of Financial Economics, 43, 153, 10.1016/S0304-405X(96)00896-3 · DOI
  7. Francis, 1994, Shareholder litigation and corporate disclosures, Journal of Accounting Research, 32, 137, 10.2307/2491279 · DOI · Paper page
  8. Francis, 1996, Causes and effects of discretionary asset write-offs, Journal of Accounting Research, 34, 117, 10.2307/2491429 · DOI
  9. Graham, J., Harvey, C., Rajgopal, S., 2004. The economic implications of corporate financial reporting. Working Paper, Duke University. · DOI · Paper page
  10. Healy, 2001, Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature, Journal of Accounting and Economics, 31, 405, 10.1016/S0165-4101(01)00018-0 · DOI · Paper page
  11. Johnson, 2001, The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms, Journal of Accounting Research, 39, 297, 10.1111/1475-679X.00014 · DOI · Paper page
  12. Kasznik, 1995, To warn or not to warn: management disclosures in the face of an earnings surprise, The Accounting Review, 70, 113
  13. King, 1990, Expectations adjustments via timely management forecasts: review, synthesis, and suggestions for future research, Journal of Accounting Literature, 9, 113
  14. Lang, 1993, Cross-sectional determinants of analyst ratings of corporate disclosures, Journal of Accounting Research, 31, 246, 10.2307/2491273 · DOI · Paper page
  15. Levine, 1998, The securities litigation Uniform Standards Act of 1998: the sun sets on California's blue sky laws, The Business Lawyer, 54, 1
  16. Palepu, 1986, Predicting takeover targets, Journal of Accounting and Economics, 8, 3, 10.1016/0165-4101(86)90008-X · DOI · Paper page
  17. Skinner, 1994, Why firms voluntarily disclose bad news, Journal of Accounting Research, 32, 38, 10.2307/2491386 · DOI
  18. Skinner, 1997, Earnings disclosure and stockholder lawsuits, Journal of Accounting and Economics, 23, 249, 10.1016/S0165-4101(97)00010-4 · DOI · Paper page
  19. Skinner, 2003, Should firms disclose everything to everybody? A discussion of ‘open vs. closed conference calls: the determinants and effects of broadening access to disclosure, Journal of Accounting and Economics, 34, 181, 10.1016/S0165-4101(02)00074-5 · DOI
  20. Zmijewski, 1984, Methodological issues related to the estimation of financial distress prediction models, Journal of Accounting Research, 22, 59, 10.2307/2490859 · DOI

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Metadata

Authors
Field, L., Lowry, M., & Shu, S.
Venue
Journal of Accounting and Economics
Publisher
Elsevier BV
Published
2005-09
Volume
39
Issue
3
Pages
487-507
ISSN
0165-4101 (ISSN-L)
DOI
10.1016/j.jacceco.2005.04.004
OpenAlex
W2169400219
Cited by
608
References
0
FWCI
64.73
Type
journal article
Language
en
Open access
green
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)

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CoChat. (2026). Citation check: Does disclosure deter or trigger litigation? https://app.cochat.ai/papers/10.1016/j.jacceco.2005.04.004
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Field, L., Lowry, M., & Shu, S. (2005). Does disclosure deter or trigger litigation? Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2005.04.004

Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.