The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
Abstract
Disclosures, Disclosure quality, FAF ratings, Returns
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Citations
Cites
Corporate financing and investment decisions when firms have information that investors do not have
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Internal control and management guidance
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Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits
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Corporate environmental disclosures about the effects of climate change
Stanny, E., & Ely, K. (2008) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.175 · Cited by 512
Analysing the determinants of narrative risk information in UK FTSE 100 annual reports
Abraham, S., & Cox, P. (2007) · The British Accounting Review · doi:10.1016/j.bar.2007.06.002 · Cited by 507
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Determinants of Corporate Social Disclosure in Developing Countries: The Case of Qatar
Naser, K., Al-Hussaini, A., Al-Kwari, D., & Nuseibeh, R. (2006) · Advances in International Accounting · doi:10.1016/s0897-3660(06)19001-7 · Cited by 282
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Quality versus Quantity: The Case of Forward-Looking Disclosure
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Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings
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The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
Heflin, F., & Wallace, D. (2017) · Journal of Business Finance & Accounting · doi:10.1111/jbfa.12244 · Cited by 116
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Communicating CSR: Integrated approach or Selfie? Evidence from the Milan Stock Exchange
Montecchia, A., Giordano, F., & Grieco, C. (2016) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2016.01.099 · Cited by 69
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A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions
Hewage, Y. M., Cooray, A., & Ahmed, R. (2026) · Australian Accounting Review · doi:10.1111/auar.70019 · Cited by 3
Beyond earnings quality: evaluating the quality of corporate disclosure practices
Dechow, P. M., Ge, W., Loh, W. T., & McVay, S. (2026) · Review of Accounting Studies · doi:10.1007/s11142-026-09971-2 · Cited by 1
Metadata
- Authors
- Lang, M., & Lundholm, R.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1993
- Volume
- 31
- Issue
- 2
- Pages
- 246
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2069772414
- Cited by
- 2,637
- References
- 1
- FWCI
- 43.70
- Type
- journal article
- Language
- en
- Open access
- closed
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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.