Reference health
Do Index Investors Impact Investee Firms’ Disclosure Aggregation?
67/67 checkable references clean · checked 2026-08-25
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
19 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.
The 67 checked references that resolve
resolves10.1111/1911-3846.12707
Large Shareholder Portfolio Diversification and Voluntary Disclosure*
resolves10.1111/1911-3846.12421
The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms
resolves10.2308/accr.00000019
Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data
resolves10.2308/accr.2007.82.4.869
Segment Profitability and the Proprietary and Agency Costs of Disclosure
resolves10.1016/j.jfineco.2015.05.008
The effect of institutional ownership on firm transparency and information production
resolves10.1016/j.jaccpubpol.2019.02.001
The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union
resolves10.2307/2672914
Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility
resolves10.1016/j.jacceco.2003.09.005
Financial accounting information, organizational complexity and corporate governance systems
resolves10.1007/s11142-018-9439-1
The effect of tax-motivated income shifting on information asymmetry
resolves10.2308/TAR-2018-0419
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero
resolves10.1016/j.jacceco.2018.01.001
How does quasi-indexer ownership affect corporate tax planning?
resolves10.1016/j.jacceco.2018.09.005
Complexity of financial reporting standards and accounting expertise
resolves10.1093/rfs/hhw012
The Effect of Institutional Ownership on Payout Policy: Evidence from Index Thresholds
resolves10.1016/j.jfineco.2016.08.003
Patient capital outperformance: The investment skill of high active share managers who trade infrequently
resolves10.1016/j.jacceco.2022.101491
The effect of income-shifting aggressiveness on corporate investment
resolves10.1111/1475-679X.12293
Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)
resolves10.17310/ntj.2012.4.12
THROUGH A GLASS DARKLY: WHAT CAN WE LEARN ABOUT A U.S. MULTINATIONAL CORPORATION'S INTERNATIONAL OPERATIONS FROM ITS FINANCIAL STATEMENT DISCLOSURES?
resolves10.1111/j.1475-679X.2009.00346.x
Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
resolves10.1111/jbfa.12240
Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting Quality*
resolves10.1016/j.jacceco.2014.09.005
The importance of the internal information environment for tax avoidance
resolves10.2308/accr-51269
The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements
resolves10.1111/jofi.12120
Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets
resolves10.2308/acch.2000.14.3.287
An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14
resolves10.1111/1911-3846.12683
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*
resolves10.1057/jibs.2008.72
The effects of SFAS 131 geographic segment disclosures by US multinational companies on the valuation of foreign earnings
resolves10.1177/0148558X18782366
Option Backdating Announcements and Information Advantage of Institutional Investors
resolves10.1111/1911-3846.12601
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*
resolves10.1111/j.1475-679X.2004.t01-1-00141.x
Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
resolves10.1111/jofi.13085
Institutional Investors and Corporate Governance: The Incentive to Be Engaged
resolves10.1016/j.jacceco.2012.09.002
Financial reporting opacity and informed trading by international institutional investors
resolves10.1007/s11142-021-09603-x
A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters
resolves10.1016/j.jfineco.2017.01.005
Do exogenous changes in passive institutional ownership affect corporate governance and firm value?
resolves10.1016/j.jacceco.2016.10.007
The effect of voluntary disclosure on stock liquidity: New evidence from index funds
resolves10.1016/S0165-4101(00)00007-0
A test of the market's mispricing of domestic and foreign earnings
The 19 references without a DOI — listed, not checked
no DOI — not checkedIdentification using Russell 1000/2000 Index assignments: A discussion of methodologies
no DOI — not checkedref8
no DOI — not checkedref10
no DOI — not checkedref15
no DOI — not checkedPublic country-by-country reporting by multinational enterprises. EU Legislation in Progress
no DOI — not checkedref43
no DOI — not checkedPrice quake heralds the glorious era of zero-cost index funds
no DOI — not checkedRussell index reconstitutions, institutional investors, and corporate social responsibility
no DOI — not checkedThe specter of the giant three
no DOI — not checkedThe 'Paradise Papers' and the long twilight struggle against offshore secrecy
no DOI — not checkedIndex funds and corporate governance: Let shareholders be shareholders
no DOI — not checkedBehind the scenes: The corporate governance preferences of institutional investors
no DOI — not checkedref75
no DOI — not checkedref76
no DOI — not checkedref78
no DOI — not checkedThe power of not trading: Evidence from index fund ownership
no DOI — not checkedref80
no DOI — not checkedProfitable giants like Amazon pay $0 in corporate taxes. Some voters are sick of it
no DOI — not checkedref86
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