메뉴 건너뛰기




Volumn 36, Issue SPEC. ISS, 2006, Pages 43-48

Motives for disclosure and non-disclosure: A framework and review of the evidence

Author keywords

[No Author keywords available]

Indexed keywords


EID: 34548819371     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2006.9730044     Document Type: Conference Paper
Times cited : (64)

References (18)
  • 1
    • 20444470173 scopus 로고    scopus 로고
    • The association between outside directors, institutional investors and the properties of management earnings forecasts
    • Ajinkya, B., Bhojraj, S. and Sengupta, P. (2005). 'The association between outside directors, institutional investors and the properties of management earnings forecasts'. Journal of Accounting Research, 43:343-376.
    • (2005) Journal of Accounting Research , vol.43 , pp. 343-376
    • Ajinkya, B.1    Bhojraj, S.2    Sengupta, P.3
  • 2
    • 8744240562 scopus 로고    scopus 로고
    • Voluntary disclosure in a multi-audience setting: An empirical investigation
    • October
    • Bhojraj, S., Blacconiere, W.G. and D'Souza, J.D. (2004). 'Voluntary disclosure in a multi-audience setting: an empirical investigation'. The Accounting Review, 79 (October):921-947.
    • (2004) The Accounting Review , vol.79 , pp. 921-947
    • Bhojraj, S.1    Blacconiere, W.G.2    D'Souza, J.D.3
  • 3
    • 23244448007 scopus 로고    scopus 로고
    • managers' motives to withhold segment disclosures and the effect of SFAS No. 131 on Analysts' Information Environment
    • Botosan, C. and Stanford-Harris, M. (2005). 'managers' motives to withhold segment disclosures and the effect of SFAS No. 131 on Analysts' Information Environment'. Accounting Review, 80:751-771.
    • (2005) Accounting Review , vol.80 , pp. 751-771
    • Botosan, C.1    Stanford-Harris, M.2
  • 4
    • 0036013279 scopus 로고    scopus 로고
    • Do conference calls affect analysts' forecasts?
    • April
    • Bowen, R.M., Davis, A.K. and Matsumoto, D.A. (2002). 'Do conference calls affect analysts' forecasts?' Accounting Review, 77 (April):285-316.
    • (2002) Accounting Review , vol.77 , pp. 285-316
    • Bowen, R.M.1    Davis, A.K.2    Matsumoto, D.A.3
  • 5
    • 2442431420 scopus 로고    scopus 로고
    • Guo, Re-Jin., Lev, B. and Zhou, N. (2004). 'Competitive costs of disclosure by Biotech IPOs'. Journal of Accounting Research, 42 (May):319-355.
    • Guo, Re-Jin., Lev, B. and Zhou, N. (2004). 'Competitive costs of disclosure by Biotech IPOs'. Journal of Accounting Research, 42 (May):319-355.
  • 6
    • 0009200691 scopus 로고    scopus 로고
    • Are CEOs really paid like bureaucrats?
    • August
    • Hall, B. J. and Liebman, J. B. (1998). 'Are CEOs really paid like bureaucrats?' Quarterly Journal of Economics, 113 (August):653-691.
    • (1998) Quarterly Journal of Economics , vol.113 , pp. 653-691
    • Hall, B.J.1    Liebman, J.B.2
  • 7
    • 0037289352 scopus 로고    scopus 로고
    • Regulation FD and the financial information environment: Early evidence
    • January
    • Heflin, F., Subramanyam, K.R. and Zhang, Y. (2003). 'Regulation FD and the financial information environment: early evidence'. Accounting Review, 78 (January):1-37.
    • (2003) Accounting Review , vol.78 , pp. 1-37
    • Heflin, F.1    Subramanyam, K.R.2    Zhang, Y.3
  • 8
    • 2442556820 scopus 로고    scopus 로고
    • Disclosure practices of foreign companies interacting with US markets
    • Healy, P., Khanna, T. and Srinivasan, S. (2004). 'Disclosure practices of foreign companies interacting with US markets'. Journal of Accounting Research, 42:475-508.
    • (2004) Journal of Accounting Research , vol.42 , pp. 475-508
    • Healy, P.1    Khanna, T.2    Srinivasan, S.3
  • 9
    • 0012319054 scopus 로고    scopus 로고
    • Information asymmetry, corporate disclosure and the capital markets: A review of the empirical disclosure literature
    • Healy, P.M. and Palepu, K.G. (2001). 'Information asymmetry, corporate disclosure and the capital markets: a review of the empirical disclosure literature'. Journal of Accounting and Economics, 31:405-440.
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 405-440
    • Healy, P.M.1    Palepu, K.G.2
  • 10
    • 0035639406 scopus 로고    scopus 로고
    • The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms
    • September
    • Johnson, M.F., Kasznik, G.S. and Nelson, K.K. (2001). 'The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms'. Journal of Accounting Research, 39 (September):297-327.
    • (2001) Journal of Accounting Research , vol.39 , pp. 297-327
    • Johnson, M.F.1    Kasznik, G.S.2    Nelson, K.K.3
  • 11
    • 20444464511 scopus 로고    scopus 로고
    • The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis
    • Karamanou, I. and Vafeas, N. (2005). 'The association between corporate boards, audit committees, and management earnings forecasts: an empirical analysis'. Journal of Accounting Research, 43:453-486.
    • (2005) Journal of Accounting Research , vol.43 , pp. 453-486
    • Karamanou, I.1    Vafeas, N.2
  • 12
    • 13844266625 scopus 로고    scopus 로고
    • The effects of conference calls on analyst and market underreaction to earnings announcements
    • January
    • Kimbrough, M.D. (2005). 'The effects of conference calls on analyst and market underreaction to earnings announcements'. Accounting Review, 80 (January):189-219.
    • (2005) Accounting Review , vol.80 , pp. 189-219
    • Kimbrough, M.D.1
  • 13
    • 21344483941 scopus 로고
    • Cross-sectional determinants of analyst ratings of corporate disclosures
    • Autumn
    • Lang, M. and Lundholm, R. (1993). 'Cross-sectional determinants of analyst ratings of corporate disclosures'. Journal of Accounting Research, 31 (Autumn):246-271.
    • (1993) Journal of Accounting Research , vol.31 , pp. 246-271
    • Lang, M.1    Lundholm, R.2
  • 14
    • 0030305317 scopus 로고    scopus 로고
    • Corporate disclosure policy and analyst behavior
    • October
    • Lang, M. and Lundholm, R. (1996). 'Corporate disclosure policy and analyst behavior'. Accounting Review, 71 (October):467-492.
    • (1996) Accounting Review , vol.71 , pp. 467-492
    • Lang, M.1    Lundholm, R.2
  • 15
    • 0036628375 scopus 로고    scopus 로고
    • Bringing the future forward: The effect of disclosure on the returns-earnings relation
    • June
    • Lundholm, R. and Myers, L.A. (2002). 'Bringing the future forward: the effect of disclosure on the returns-earnings relation'. Journal of Accounting Research, 40 (June):809-839.
    • (2002) Journal of Accounting Research , vol.40 , pp. 809-839
    • Lundholm, R.1    Myers, L.A.2
  • 16
    • 0036004080 scopus 로고    scopus 로고
    • Earnings performance and discretionary disclosure
    • Miller, G. (2002). 'Earnings performance and discretionary disclosure'. Journal of Accounting Research, 40:173-204.
    • (2002) Journal of Accounting Research , vol.40 , pp. 173-204
    • Miller, G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.