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Informational Effects of Manufacturing Cost Disclosure: Evidence from Japan on Mandatory Expense Disaggregation

https://doi.org/10.2139/ssrn.5255697
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Is all disaggregation good for investors? Evidence from earnings announcements
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Differences in the value relevance of identifiable intangible assets
inferredcites →https://doi.org/10.1016/j.jacceco.2011.04.002openalex-snapshot
The information content of annual earnings announcements and mandatory adoption of IFRS
inferredcites →https://doi.org/10.1016/j.jacceco.2018.11.002openalex-snapshot
A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks
inferredcites →https://doi.org/10.1016/j.pacfin.2022.101892openalex-snapshot
Managerial discretion over initial earnings forecasts
inferredcites →https://doi.org/10.1016/s0169-2070(98)00029-6openalex-snapshot
Fundamental information and share prices in Japan: evidence from earnings surprises and management predictions
inferredcites →https://doi.org/10.1016/s1044-5005(02)00067-7openalex-snapshot
Value chain analysis in interfirm relationships: a field study
inferredcites →https://doi.org/10.1080/00014788.2018.1428524openalex-snapshot
Social comparison of cost behaviour and financial analysts
inferredcites →https://doi.org/10.1108/mf-07-2016-0195openalex-snapshot
The benefit of labor cost disclosure: evidence from analyst earnings forecast accuracy
inferredcites →https://doi.org/10.1111/1911-3846.12893openalex-snapshot
Cost uniqueness and information uncertainty
inferredcites →https://doi.org/10.1111/j.1911-3846.1995.tb00461.xopenalex-snapshot
Earnings, Book Values, and Dividends in Equity Valuation*
inferredcites →https://doi.org/10.1287/mnsc.2023.4780openalex-snapshot
Breaking it Down: Economic Consequences of Disaggregated Cost Disclosures
inferredcites →https://doi.org/10.2139/ssrn.2733831openalex-snapshot
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.2307/2490728openalex-snapshot
The Information Contained in the Components of Earnings
inferredcites →https://doi.org/10.2308/accr-51840openalex-snapshot
Do the FASB's Standards Add Shareholder Value?
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1441openalex-snapshot
Cost Behavior and Analysts’ Earnings Forecasts
inferredcites →https://doi.org/10.2308/jfr-2023-033openalex-snapshot
Response to the Financial Accounting Standards Board’s Exposure Draft “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)”
inferredcites →https://doi.org/10.2308/jmar-50846openalex-snapshot
Asymmetric Cost Behavior
inferredcites →https://doi.org/10.2308/jmar-51073openalex-snapshot
Implications of Cost Behavior for Analysts' Earnings Forecasts
inferredcites →https://doi.org/10.2308/jmar-52058openalex-snapshot
The Interfirm Contracting Value of Management Accounting Information
inferredcites →https://doi.org/10.2308/tar-2018-0497openalex-snapshot
Cost Structure, Operating Leverage, and CDS Spreads
inferredcites →https://doi.org/10.2308/tar-2019-0155openalex-snapshot
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
inferredcites →https://doi.org/10.2308/tar-9608042311openalex-snapshot
Accounting Classification and the Predictive Content of Earnings.
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