The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure
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Cites
On the impossibility of informationally efficient markets
Stiglitz, J. E., & Grossman, S. J. (1980) · Columbia University · doi:10.7916/d8765r99 · Cited by 3,645
The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
Dyer, T., Lang, M., & Stice-Lawrence, L. (2017) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2017.07.002 · Cited by 841
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Flagged first, then by citations
Research works printed but not linked: 8
- Bloomfield, 2008, Discussion of “annual report readability, current earnings, and earnings persistence, J. Account. Econ., 45, 248, 10.1016/j.jacceco.2008.04.002 · DOI
- Bushee, B., Gow, I., Taylor, D., 2015. Linguistic complexity in firm disclosures: obfuscation or information? Available at SSRN 2375424. · DOI
- Cazier, 2015, Why are 10-K filings so long?, Account. Horiz., 30, 1, 10.2308/acch-51240 · DOI
- Guay, 2016, Guiding through the fog: financial statement complexity and voluntary disclosure, J. Account. Econ, 10.1016/j.jacceco.2016.09.001 · DOI
- Lawrence, 2013, Individual investors and financial disclosure, J. Account. Econ., 56, 130, 10.1016/j.jacceco.2013.05.001 · DOI
- Li, 2008, Annual report readability, current earnings, and earnings persistence, J. Account. Econ., 45, 221, 10.1016/j.jacceco.2008.02.003 · DOI
- Loughran, 2014, Measuring readability in financial disclosures, J. Financ, 69, 1643, 10.1111/jofi.12162 · DOI
- Miller, 2010, The effects of reporting complexity on small and large investor trading, Account. Rev., 85, 2107, 10.2308/accr.00000001 · DOI
Cited by
Sorted by citations
Mandatory CSR and sustainability reporting: economic analysis and literature review
Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923
Metadata
- Authors
- Dyer, T., Lang, M., & Stice-Lawrence, L.
- Affiliations
- University of North Carolina at Chapel Hill (US)
- Corresponding author
- Lang, Mark
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2016-11
- Volume
- 62
- Issue
- 2-3
- Pages
- 270-276
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2521973223
- Cited by
- 48
- References
- 2
- Citations by year
- 2026: 2 · 2025: 5 · 2024: 4 · 2023: 2 · 2022: 9 · 2021: 6 · 2020: 6 · 2019: 6 · 2018: 4 · 2017: 3 · 2016: 1
- FWCI
- 17.07
- Type
- journal article
- Language
- en
- Open access
- green
- papers.ssrn.com
- Locations
- Journal of Accounting and Economics (publishedVersion)
- SSRN Electronic Journal (submittedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Social Sciences › Business, Management and Accounting › Management Information Systems › Financial Reporting and XBRL
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Keywords
- voluntary disclosure, 10-K reports, disclosure requirements, omitted variable bias, firm economics, causal inference
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