Reference health
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
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5 of 101 checkable references need attention · checked 2026-08-03
At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.
34 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
References needing attention
does not resolve to a known work10.2307/2326346
does not resolve to a known work10.2307/2328861
does not resolve to a known work10.2307/2329121
does not resolve to a known work10.2307/2328367
does not resolve to a known work10.2307/2328808
The 96 checked references that resolve
resolves10.1016/S0165-4101(00)00014-8
CEO stock option awards and the timing of corporate voluntary disclosures
resolves10.2307/2490657
Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations
resolves10.2307/2491170
The Relative Informativeness of Accounting Disclosures in Different Countries
resolves10.1016/S0165-4101(96)00430-2
Value-relevance of nonfinancial information: The wireless communications industry
resolves10.1016/S0165-4101(00)00012-4
The effect of international institutional factors on properties of accounting earnings
resolves10.1016/S0165-4101(01)00019-2
The relevance of the value relevance literature for financial accounting standard setting: another view
resolves10.1016/0165-4101(80)90009-9
The information content of SEC accounting series release no. 190
resolves10.2308/accr.1999.74.4.425
Incentives and Penalties Related to Earnings Overstatements that Violate GAAP
resolves10.2139/ssrn.224385
Disclosure Level and Expected Cost of Equity Capital: An Examination of Analysts' Rankings of Corporate Disclosure and Alternative Methods of Estimating Expected Cost of Equity Capital
resolves10.1111/1468-5957.00279
Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids
resolves10.1016/0165-4101(87)90017-6
Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings
resolves10.1016/S0165-4101(99)00023-3
Use of R2 in accounting research: measuring changes in value relevance over the last four decades
resolves10.1016/0165-4101(92)90019-X
The effects of qualified audit opinions on earnings response coefficients
resolves10.1016/0165-4101(89)90004-9
An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
resolves10.1016/0165-4101(81)90034-3
The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry
resolves10.1016/S0165-4101(97)00015-3
Changes in the value-relevance of earnings and book values over the past forty years
resolves10.1016/0165-4101(88)90021-3
Managerial competition, information costs, and corporate governance
resolves10.1016/0304-405X(95)00850-E
Reversal of fortune dividend signaling and the disappearance of sustained earnings growth
resolves10.1111/j.1911-3846.1996.tb00489.x
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
resolves10.1111/j.1911-3846.2000.tb00908.x
The Relation between Analysts' Forecasts of Long‐Term Earnings Growth and Stock Price Performance Following Equity Offerings*
resolves10.1016/S0165-4101(00)00005-7
The impact of improved auditor independence on audit market concentration in China
resolves10.1016/0165-4101(86)90013-3
Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions
resolves10.1016/0165-4101(79)90014-4
Financial accounting and reporting by oil and gas producing companies
resolves10.1016/S0165-4101(01)00024-6
An evaluation of “essays on disclosure” and the disclosure literature in accounting
resolves10.1016/0165-4101(89)90003-7
Cross-sectional variation in the stock market response to accounting earnings announcements
resolves10.2139/ssrn.233598
The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China
resolves10.2307/2491411
Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927-93
resolves10.1111/j.1911-3846.1992.tb00869.x
Voluntary financial disclosure in an entry game with continua of types*
resolves10.2307/2491360
The Relative Informativeness of Analysts' Stock Recommendations and Earnings Forecast Revisions
resolves10.1016/S0165-4101(97)00006-2
Disclosure policy choices of UK firms receiving modified audit reports
resolves10.1016/0165-4101(79)90006-5
The information content of financial analysts' forecasts of earnings
resolves10.1111/j.1475-6803.1988.tb00091.x
MANAGEMENT EARNINGS FORECASTS: THEIR USEFULNESS AS A SOURCE OF FIRM‐SPECIFIC INFORMATION TO SECURITY ANALYSTS
resolves10.1016/0304-405X(94)00814-H
The challenges of investor communication The case of CUC International, Inc.
resolves10.1016/0165-4101(87)90015-2
The effect of accounting procedure changes on CEOs' cash salary and bonus compensation
resolves10.1111/j.1911-3846.1999.tb00592.x
Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*
resolves10.1016/0165-4101(81)90035-5
Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques
resolves10.1016/0165-4101(83)90007-1
The economic consequences of accounting choice implications of costly contracting and monitoring
resolves10.1016/S0165-4101(01)00029-5
The relevance of the value-relevance literature for financial accounting standard setting
resolves10.1016/0304-405X(76)90026-X
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.1016/S0165-4101(81)80001-8
Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements
resolves10.1016/S0165-4101(98)00016-0
Underwriting relationships, analysts' earnings forecasts and investment recommendations
resolves10.2308/acch.1999.13.4.315
Reporting on the Past: A New Approach to Improving Accounting Today
resolves10.1016/0165-4101(90)90009-S
The association between revisions of financial analysts' earnings forecasts and security-price changes
resolves10.1016/0304-405X(84)90023-0
Corporate financing and investment decisions when firms have information that investors do not have
resolves10.2307/2491233
Voluntary Disclosure Credibility and Securities Prices: Evidence from Management Earnings Forecasts, 1969-73
resolves10.1016/0165-4101(80)90010-5
The adjustment of security returns to the disclosure of replacement cost accounting information
resolves10.1016/0304-405X(92)90029-W
The investment opportunity set and corporate financing, dividend, and compensation policies
resolves10.2307/2490672
Additional Evidence on the Information Content of Management Earnings Forecasts
resolves10.1111/j.1911-3846.1995.tb00467.x
Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*
The 34 references without a DOI — listed, not checked
no DOI — not checkedThe market for ‘lemons’
no DOI — not checkedBall, R., Robin, A., Wu, J., 2000b. Incentives versus standards: properties of accounting income in four East Asian countries, and implications for acceptance of IAS. Working Paper, University of Rochester, Rochester, NY.
no DOI — not checkedRelative measurement errors among alternative pension asset and liability measures
no DOI — not checkedBarth, M.E., Hutton, A.P., 2000. Information intermediaries and the pricing of accruals. Working Paper, Stanford University, Stanford, CA.
no DOI — not checked10.1016/S0165-4101(01)00018-0_BIB15
no DOI — not checkedDisclosure level and the cost of equity capital
no DOI — not checkedBrown, L., Foster, G., Noreen, E., 1985. Security analyst multi-year earnings forecasts and the capital market. Studies in Accounting Research, No. 23, American Accounting Association, Sarasota, FL.
no DOI — not checkedChang, J., 1998. The decline in value relevance of earnings and book values. Working paper, University of Pennsylvania, Philadelphia, PA.
no DOI — not checkedEfficient and opportunistic choices of accounting procedures
no DOI — not checkedDisclosure policy and competition
no DOI — not checkedPredicting audit qualifications with financial and market variables
no DOI — not checkedDiscretionary disclosure and external financing
no DOI — not checkedGilson, S., Healy, P., Noe, C., Palepu, K., 2000. Conglomerate stock breakups and analyst specialization. Working Paper, Harvard Business School, Boston, MA.
no DOI — not checkedRelative forecast accuracy and the timing of earnings forecast announcements
no DOI — not checkedThe effect of firms’ financial disclosure strategies on stock prices
no DOI — not checkedHutton, A., Miller, G., Skinner, D., 2000. Effective voluntary disclosure. Unpublished working paper, Harvard Business School.
no DOI — not checked10.1016/S0165-4101(01)00018-0_BIB97
no DOI — not checkedCorporate disclosure policy and analyst behavior
no DOI — not checkedLang, M., Lundholm, R., 1997. Voluntary disclosure during equity offerings: reducing information asymmetry or hyping the stock? Working Paper, University of Michigan, Ann Arbor, MI.
no DOI — not checkedAccounting information in private markets
no DOI — not checkedMatsumoto, D., 2000. Management's incentives to avoid negative earnings surprises. Working Paper, Harvard Business School, Boston, MA.
no DOI — not checkedEvidence of informational asymmetries from management earnings forecasts and stock returns
no DOI — not checkedMiller, G., 1999. Earnings performance and discretionary disclosure. Unpublished working paper, Harvard University.
no DOI — not checkedMiller, G., Piotroski, J., 2000. The role of disclosure for high book-to-market firms. Unpublished working paper, Harvard University.
no DOI — not checkedAn anatomy of an accounting change
no DOI — not checkedPiotroski, J., 1999a. Discretionary segment reporting decisions and the precision of investor beliefs. Working paper, University of Chicago.
no DOI — not checkedPiotroski, J., 1999b. The impact of reported segment information on market expectations and stock prices. Working paper, University of Chicago.
no DOI — not checkedTasker, S., 1998. Bridging the information gap: quarterly conference calls as a medium for voluntary disclosure. Review of Accounting Studies 3.
no DOI — not checkedTowards a positive theory of the determination of accounting standards
no DOI — not checkedWatts, R., Zimmerman, J., 1981a. The markets for independence and independence auditors. Working Paper, University of Rochester, Rochester, NY.
no DOI — not checkedWatts, R., Zimmerman, J., 1981b. Auditors and the determination of accounting standards. Working Paper, University of Rochester, Rochester, NY.
no DOI — not checked10.1016/S0165-4101(01)00018-0_BIB145
no DOI — not checkedPositive accounting theory
no DOI — not checkedAdditional evidence on the accuracy of analyst forecasts before and after voluntary management earnings forecasts
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