On the public citation graph

Strategic Disclosure Around Numeric Regulatory Thresholds: Evidence from Risk Factor Summaries

https://doi.org/10.2139/ssrn.5360049
0 signed · 35 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-007-9053-0openalex-snapshot
An Alternative Interpretation of the Discontinuity in Earnings Distributions
inferredcites →https://doi.org/10.1007/s11142-013-9258-3openalex-snapshot
The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings
inferredcites →https://doi.org/10.1007/s11142-016-9371-1openalex-snapshot
The benefits of specific risk-factor disclosures
inferredcites →https://doi.org/10.1007/s11142-016-9372-0openalex-snapshot
Accounting Flexibility and Managers’ Forecast Behavior Prior to Seasoned Equity Offerings
inferredcites →https://doi.org/10.1007/s11142-017-9414-2openalex-snapshot
A theory of risk disclosure
inferredcites →https://doi.org/10.1007/s11142-024-09861-5openalex-snapshot
Anticipatory effects of accounting standards: the lease exposure draft
inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.002openalex-snapshot
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
inferredcites →https://doi.org/10.1016/j.jacceco.2011.09.005openalex-snapshot
Measuring Securities Litigation Risk
inferredcites →https://doi.org/10.1016/j.jacceco.2012.04.001openalex-snapshot
The composition of top management with general counsel and voluntary information disclosure
inferredcites →https://doi.org/10.1016/j.jbankfin.2024.107180openalex-snapshot
Of fogs and bogs: Does litigation risk make financial reports less readable?
inferredcites →https://doi.org/10.1016/s0165-4101(97)00017-7openalex-snapshot
Earnings management to avoid earnings decreases and losses
inferredcites →https://doi.org/10.1017/s0022109022001508openalex-snapshot
Getting Back to the Source: A New Approach to Measuring Ex Ante Litigation Risk Using Plaintiff-Lawyer Views of SEC Filings
inferredcites →https://doi.org/10.1111/1475-679x.00083openalex-snapshot
Large–Sample Evidence on the Debt Covenant Hypothesis
inferredcites →https://doi.org/10.1111/1475-679x.12115openalex-snapshot
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.1111/1475-679x.12456openalex-snapshot
Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis
inferredcites →https://doi.org/10.1111/1911-3846.12291openalex-snapshot
Evidence of Manager Intervention to Avoid Working Capital Deficits
inferredcites →https://doi.org/10.1111/1911-3846.12362openalex-snapshot
The Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps
inferredcites →https://doi.org/10.1111/1911-3846.13027openalex-snapshot
Bogging Down Investors: An Unintended Consequence of Litigation Risk
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00182.xopenalex-snapshot
Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00347.xopenalex-snapshot
Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions
inferredcites →https://doi.org/10.1111/j.1540-6261.2010.01564.xopenalex-snapshot
The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices
inferredcites →https://doi.org/10.1111/j.1911-3846.1999.tb00576.xopenalex-snapshot
Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package*
inferredcites →https://doi.org/10.1111/jels.12115openalex-snapshot
Carrot or Stick? The Shift from Voluntary to Mandatory Disclosure of Risk Factors
inferredcites →https://doi.org/10.1111/jofi.12885openalex-snapshot
Lazy Prices
inferredcites →https://doi.org/10.1177/1536867x20976320openalex-snapshot
Analysis of regression-discontinuity designs with multiple cutoffs or multiple scores
inferredcites →https://doi.org/10.1287/mnsc.2014.2072openalex-snapshot
Corporate General Counsel and Financial Reporting Quality
inferredcites →https://doi.org/10.2307/3115090openalex-snapshot
Cops, Counsel, and Entrepreneurs: Constructing the Role of Inside Counsel in Large Corporations
inferredcites →https://doi.org/10.2307/796226openalex-snapshot
Value Creation by Business Lawyers: Legal Skills and Asset Pricing
inferredcites →https://doi.org/10.2308/accr-50983openalex-snapshot
MD&A Disclosure and the Firm's Ability to Continue as a Going Concern
inferredcites →https://doi.org/10.2308/horizons-2023-066openalex-snapshot
Labor Costs of Implementing New Accounting Standards
inferredcites →https://doi.org/10.2308/tar-2017-0646openalex-snapshot
How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?
inferredcites →https://doi.org/10.2308/tar-2018-0275openalex-snapshot
Anticipatory Effects around Proposed Regulation: Evidence from Basel III
inferredcites →https://doi.org/10.2308/tar-2018-0657openalex-snapshot
Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language
inferredcites →https://doi.org/10.2308/tar-2021-0174openalex-snapshot
Changes in Risk Factor Disclosures and the Variance Risk Premium
inferredcites →https://doi.org/10.2308/tar-2021-0432openalex-snapshot
Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.