The DOI matches its OpenAlex record; 1 of the 1 references it cites were found in a registry or an index.
Corporate Disclosure Policy and Analyst Behavior.
Open accessAbstract
Abstract Examines the relations between the disclosure practices of firms, the number of analysts following each firm and properties of the analysts' earnings forecasts. Forecast dispersion and disclosure; Forecast accuracy and disclosure; Volatility of forecast revisions and disclosure.
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Citations
Cites
Specification Tests in Econometrics
Hausman, J. A. (1978) · Econometrica · doi:10.2307/1913827 · Cited by 18,820
Cited by
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011) · The Accounting Review · doi:10.2308/accr.00000005 · Cited by 4,337
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2007.05.003 · Cited by 3,570
Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012) · The Accounting Review · doi:10.2308/accr-10218 · Cited by 1,916
LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
ESG performance and firm value: The moderating role of disclosure
Fatemi, A., Glaum, M., & Kaiser, S. (2018) · Global Finance Journal · doi:10.1016/j.gfj.2017.03.001 · Cited by 1,611
HAIL, L., & LEUZ, C. (2006) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2006.00209.x · Cited by 1,371
Beattie, V., McInnes, B., & Fearnley, S. (2004) · Accounting Forum · doi:10.1016/j.accfor.2004.07.001 · Cited by 1,025
Voluntary environmental disclosure quality and firm value: Further evidence
Plumlee, M., Brown, D., Hayes, R. M., & Marshall, R. S. (2015) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2015.04.004 · Cited by 1,031
The information content of mandatory risk factor disclosures in corporate filings
Campbell, J. L., Chen, H., Dhaliwal, D. S., Lu, H.-M., & Steele, L. B. (2014) · Review of Accounting Studies · doi:10.1007/s11142-013-9258-3 · Cited by 923
Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
LANG, M., LINS, K. V., & MAFFETT, M. (2012) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2012.00442.x · Cited by 821
Self-citationFull Disclosure: The Perils and Promise of Transparency
Fung, A., Graham, M., & Weil, D. (2007) · doi:10.1017/cbo9780511510533 · Cited by 752
Textual risk disclosures and investors’ risk perceptions
Kravet, T., & Muslu, V. (2013) · Review of Accounting Studies · doi:10.1007/s11142-013-9228-9 · Cited by 685
Internal control and management guidance
Feng, M., Li, C., & McVay, S. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2009.09.004 · Cited by 678
The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
BYARD, D., LI, Y., & YU, Y. (2011) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2010.00390.x · Cited by 618
The importance of the internal information environment for tax avoidance
Gallemore, J., & Labro, E. (2015) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.005 · Cited by 575
Textual analysis and international financial reporting: Large sample evidence
Lang, M., & Stice-Lawrence, L. (2015) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2015.09.002 · Cited by 460
Self-citationQuality versus Quantity: The Case of Forward-Looking Disclosure
Beretta, S., & Bozzolan, S. (2008) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x0802300304 · Cited by 225
Corporate social responsibility and earnings forecasting unbiasedness
Becchetti, L., Ciciretti, R., & Giovannelli, A. (2013) · Journal of Banking & Finance · doi:10.1016/j.jbankfin.2013.05.026 · Cited by 95
Decoding the impact of firm‐level ESG performance on financial disclosure quality
Ferdous, L. T., Rana, T., & Yeboah, R. (2025) · Business Strategy and the Environment · doi:10.1002/bse.3982 · Cited by 46
Harnessing aspect-based sentiment analysis: How are tweets associated with forecast accuracy?
The Australian National University, A., Ho, S. Y., Choi, K. W. (., The Australian National University, A., Yang, F. (., & The Australian National University, A. (2019) · Journal of the Association for Information Systems · doi:10.17705/1jais.00564 · Cited by 21
External Monitoring, ESG, and Information Content of Discretionary Accruals
Hong, K., Kim, J., & Kwack, S. Y. (2022) · Sustainability · doi:10.3390/su14137599 · Cited by 8
Metadata
- Authors
- Lang, M. H., & Lundholm, R. J.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 1996-10-01
- Volume
- 71
- Issue
- 4
- Pages
- 467-492
- ISSN
- 0001-4826 (ISSN-L)
- OpenAlex
- W206890942
- Cited by
- 2,633
- References
- 1
- FWCI
- 81.62
- Type
- journal article
- Language
- en
- Open access
- green
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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.
