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Do the SEC's disclosure rules affect shareholder value?
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Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1002/9780470752135.ch1openalex-extracted
The Problem of Social Cost
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The Market Response to Mandatory Conflict Mineral Disclosures
inferredcites →https://doi.org/10.1007/s10551-020-04476-7openalex-extracted
Stakeholder Perceptions of Risk in Mandatory Corporate Responsibility Disclosure
inferredcites →https://doi.org/10.1007/s11142-009-9114-7openalex-extracted
The new Form 8-K disclosures
inferredcites →https://doi.org/10.1007/s11142-009-9115-6openalex-extracted
Regulation fair disclosure and the cost of equity capital
inferredcites →https://doi.org/10.1007/s11142-013-9258-3openalex-extracted
The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings
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Initial evidence on the market impact of the XBRL mandate
inferredcites →https://doi.org/10.1007/s11142-014-9283-xopenalex-extracted
The Effect of Target-Firm Accounting Quality on Valuation in Acquisitions
inferredcites →https://doi.org/10.1007/s11142-018-9462-2openalex-extracted
Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation
inferredcites →https://doi.org/10.1007/s41464-018-0065-zopenalex-extracted
Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence
inferredcites →https://doi.org/10.1016/0165-4101(81)90034-3openalex-extracted
The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry
inferredcites →https://doi.org/10.1016/j.jacceco.2003.10.002openalex-extracted
Limited attention, information disclosure, and financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2004.04.002openalex-extracted
Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board
inferredcites →https://doi.org/10.1016/j.jacceco.2005.04.005openalex-extracted
Accrual reliability, earnings persistence and stock prices
inferredcites →https://doi.org/10.1016/j.jacceco.2007.02.002openalex-extracted
Economic consequences of the Sarbanes–Oxley Act of 2002
inferredcites →https://doi.org/10.1016/j.jacceco.2008.07.002openalex-extracted
The impact of the SEC's regulation of non-GAAP disclosures
inferredcites →https://doi.org/10.1016/j.jacceco.2009.09.001openalex-extracted
How Does Financial Reporting Quality Relate to Investment Efficiency
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.003openalex-extracted
Implications for GAAP from an analysis of positive research in accounting
inferredcites →https://doi.org/10.1016/j.jacceco.2010.10.001openalex-extracted
The role of information and financial reporting in corporate governance and debt contracting
inferredcites →https://doi.org/10.1016/j.jacceco.2010.10.003openalex-extracted
The financial reporting environment: Review of the recent literature
inferredcites →https://doi.org/10.1016/j.jacceco.2011.03.004openalex-extracted
The effect of information quality on liquidity risk
inferredcites →https://doi.org/10.1016/j.jacceco.2013.01.004openalex-extracted
Cost of capital and earnings transparency
inferredcites →https://doi.org/10.1016/j.jacceco.2014.05.001openalex-extracted
The Sarbanes–Oxley act and cross-listed foreign private issuers
inferredcites →https://doi.org/10.1016/j.jacceco.2014.08.004openalex-extracted
Industry concentration and corporate disclosure policy
inferredcites →https://doi.org/10.1016/j.jacceco.2017.08.001openalex-extracted
The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
inferredcites →https://doi.org/10.1016/j.jbankfin.2005.06.002openalex-extracted
Valuation impact of Sarbanes–Oxley: Evidence from disclosure and governance within the financial services industry
inferredcites →https://doi.org/10.1016/j.jcae.2019.04.002openalex-extracted
The impact on stock prices of deferral and elimination of internal control audit requirement for small firms
inferredcites →https://doi.org/10.1016/j.jcorpfin.2007.03.002openalex-extracted
The effect of the Sarbanes-Oxley act on non-US companies cross-listed in the US
inferredcites →https://doi.org/10.1016/j.jfineco.2011.03.002openalex-extracted
The market reaction to corporate governance regulation
inferredcites →https://doi.org/10.1016/s0165-4101(01)00018-0openalex-extracted
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
inferredcites →https://doi.org/10.1016/s0165-4101(01)00024-6openalex-extracted
An evaluation of “essays on disclosure” and the disclosure literature in accounting
inferredcites →https://doi.org/10.1016/s0165-4101(03)00035-1openalex-extracted
Economic consequences of regulated changes in disclosure: the case of executive compensation
inferredcites →https://doi.org/10.1016/s1052-0457(04)17009-4openalex-extracted
A STUDY OF THE ECONOMIC CONSEQUENCES OF REGULATION FD (FAIR DISCLOSURE)
inferredcites →https://doi.org/10.1016/s1815-5669(10)70002-3openalex-extracted
Taking the Oath: Investor Response to SEC Certification Under Sarbanes-Oxley
inferredcites →https://doi.org/10.1023/a:1027351630866openalex-extracted
Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings
inferredcites →https://doi.org/10.1046/j.1540-6261.2003.00613.xopenalex-extracted
Regulation Fair Disclosure and Earnings Information: Market, Analyst, and Corporate Responses
inferredcites →https://doi.org/10.1086/294677openalex-extracted
Public Regulation of the Securities Markets
inferredcites →https://doi.org/10.1086/588597openalex-extracted
Market Reaction to Events Surrounding the Sarbanes‐Oxley Act of 2002 and Earnings Management
inferredcites →https://doi.org/10.1086/667411openalex-extracted
Does Shareholder Proxy Access Improve Firm Value? Evidence from the Business Roundtable’s Challenge
inferredcites →https://doi.org/10.1093/rfs/1.2.111openalex-extracted
Shareholder-Manager Conflict and the Information Content of Dividends
inferredcites →https://doi.org/10.1093/rfs/3.2.281openalex-extracted
Correlations in Price Changes and Volatility across International Stock Markets
inferredcites →https://doi.org/10.1093/rfs/hhy088openalex-extracted
Is Silence Golden? Real Effects of Mandatory Disclosure
inferredcites →https://doi.org/10.1111/0022-1082.00115openalex-extracted
Corporate Ownership Around the World
inferredcites →https://doi.org/10.1111/1475-679x.00100openalex-extracted
The Impact of SFAS No. 131 on Information and Monitoring
inferredcites →https://doi.org/10.1111/1475-679x.12089openalex-extracted
Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131
inferredcites →https://doi.org/10.1111/1475-679x.12112openalex-extracted
Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence
inferredcites →https://doi.org/10.1111/1475-679x.12115openalex-extracted
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.1111/1475-679x.12177openalex-extracted
Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions
inferredcites →https://doi.org/10.1111/1475-679x.12268openalex-extracted
The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate
inferredcites →https://doi.org/10.1111/1540-6261.00457openalex-extracted
Investor Protection and Corporate Valuation
inferredcites →https://doi.org/10.1111/1911-3846.12284openalex-extracted
The Relation Between Earnings Management and Non‐ GAAP Reporting
inferredcites →https://doi.org/10.1111/1911-3846.12309openalex-extracted
A Lobbying Approach to Evaluating the Whistleblower Provisions of the Dodd-Frank Reform Act of 2010
inferredcites →https://doi.org/10.1111/1911-3846.12444openalex-extracted
Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis
inferredcites →https://doi.org/10.1111/j.1468-2443.2011.01134.xopenalex-extracted
Governance Characteristics and the Market Reaction to the SEC 's Proxy Access Rule
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00321.xopenalex-extracted
A Lobbying Approach to Evaluating the Sarbanes‐Oxley Act of 2002
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00388.xopenalex-extracted
The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00453.xopenalex-extracted
Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation
inferredcites →https://doi.org/10.1111/j.1540-6261.1980.tb02161.xopenalex-extracted
Disclosure Laws and Takeover Bids
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb02727.xopenalex-extracted
Legal Determinants of External Finance
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb04820.xopenalex-extracted
A Survey of Corporate Governance
inferredcites →https://doi.org/10.1111/j.1540-6261.2010.01564.xopenalex-extracted
The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01041.xopenalex-extracted
Predicting Material Accounting Misstatements*
inferredcites →https://doi.org/10.1162/qjec.2006.121.2.399openalex-extracted
Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments
inferredcites →https://doi.org/10.1177/0312896211430846openalex-extracted
Equity value implications of the SEC Exchange Act Rule 13a-14: a litigation cost perspective
inferredcites →https://doi.org/10.1257/aer.p20171014openalex-extracted
Wage Inequality and Firm Growth
inferredcites →https://doi.org/10.1287/mnsc.1110.1339openalex-extracted
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry
inferredcites →https://doi.org/10.1287/mnsc.2013.1873openalex-extracted
The Role of Accounting Quality in the M&A Market
inferredcites →https://doi.org/10.1353/mcb.2006.0072openalex-extracted
Stock Market Reaction to Financial Statement Certification by Bank Holding Company CEOs
inferredcites →https://doi.org/10.1506/2gwa-mbpj-l35d-c4k6openalex-extracted
The Sarbanes‐Oxley Act of 2002 and Capital‐Market Behavior: Early Evidence*
inferredcites →https://doi.org/10.2139/ssrn.1696844openalex-extracted
Industry Concentration and Corporate Disclosure Policy
inferredcites →https://doi.org/10.2139/ssrn.258514openalex-extracted
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
inferredcites →https://doi.org/10.2139/ssrn.2733831openalex-extracted
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.2307/1073083openalex-extracted
Market Failure and the Economic Case for a Mandatory Disclosure System
inferredcites →https://doi.org/10.2307/2330774openalex-extracted
International Transmission of Stock Market Movements
inferredcites →https://doi.org/10.2308/accr-10274openalex-extracted
Rules-Based Accounting Standards and Litigation
inferredcites →https://doi.org/10.2308/accr-50893openalex-extracted
The Impact of Eliminating the Form 20-F Reconciliation on Shareholder Wealth: Evidence from U.S. Cross-Listed Firms
inferredcites →https://doi.org/10.2308/accr-51488openalex-extracted
Investor Reaction to the Prospect of Mandatory Audit Firm Rotation
inferredcites →https://doi.org/10.2308/accr-51558openalex-extracted
Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions
inferredcites →https://doi.org/10.2308/accr-51840openalex-extracted
Do the FASB's Standards Add Shareholder Value?
inferredcites →https://doi.org/10.2308/accr-52000openalex-extracted
Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate
inferredcites →https://doi.org/10.2308/accr-52440openalex-extracted
Rethinking Measurement of Pay Disparity and Its Relation to Firm Performance
inferredcites →https://doi.org/10.2308/accr.2003.78.1.1openalex-extracted
Regulation FD and the Financial Information Environment: Early Evidence
inferredcites →https://doi.org/10.2308/accr.2004.79.3.571openalex-extracted
Differential Response of Small versus Large Investors to 10-K Filings on EDGAR
inferredcites →https://doi.org/10.2308/accr.2004.79.3.617openalex-extracted
Managerial and Investor Responses to Disclosure Regulation: The Case of Reg FD and Conference Calls
inferredcites →https://doi.org/10.2308/accr.2004.79.4.967openalex-extracted
Costs of Equity and Earnings Attributes
inferredcites →https://doi.org/10.2308/accr.2007.82.4.869openalex-extracted
Segment Profitability and the Proprietary and Agency Costs of Disclosure
inferredcites →https://doi.org/10.2308/accr.2008.83.1.157openalex-extracted
SEC Scrutiny and the Evolution of Non-GAAP Reporting
inferredcites →https://doi.org/10.2308/accr.2009.84.4.1281openalex-extracted
The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluation
inferredcites →https://doi.org/10.2308/accr.2010.85.1.31openalex-extracted
Market Reaction to the Adoption of IFRS in Europe
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1239openalex-extracted
Whistle-Blowing: Target Firm Characteristics and Economic Consequences
inferredcites →https://doi.org/10.2308/isys-51814openalex-extracted
What Do the Markets Say? Shareholder Wealth Effects of the XBRL Mandate
inferredcites →https://doi.org/10.2308/jiar-51375openalex-extracted
The Effect of SEC Disclosure Regulation Regarding Audit Committees' Financial Experts on Foreign Private Issuers Cross-Listed on U.S. Securities Exchanges
inferredcites →https://doi.org/10.2308/tar-9709240185openalex-extracted
Disclosure level and the cost of equity capital.
inferredcites →https://doi.org/10.4337/1843760258.00012openalex-extracted
The market for 'lemons': quality uncertainty and the market mechanism
inferredcites →https://doi.org/10.2139/ssrn.1740015openalex-snapshot
Mandatory IFRS Adoption in Europe and the Contractual Usefulness of Accounting Information in Executive Compensation
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