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From Human vs. Human to Algorithm vs. Algorithm: The Asymmetric Effects on Accounting Information Transparency
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Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1007/s10551-025-06078-7openalex-snapshot
Sincere Action or Sweet Talk: How Do Firms Respond to Retail Investors’ Green Appeals?
inferredcites →https://doi.org/10.1007/s10551-025-06191-7openalex-snapshot
Does Political Connection Stifle Corporate Hypocrisy? Evidence from Greenwashing
inferredcites →https://doi.org/10.1016/j.econlet.2023.111004openalex-snapshot
A mixed placebo test for synthetic control method
inferredcites →https://doi.org/10.1016/j.ejor.2022.07.035openalex-snapshot
Nested frontier-based best practice regulation under asymmetric information in a principal–agent framework
inferredcites →https://doi.org/10.1016/j.frl.2025.108777openalex-snapshot
Catering to AI audience: Firms’ disclosure strategies of AI-friendly reports
inferredcites →https://doi.org/10.1016/j.jacceco.2004.06.003openalex-snapshot
The market pricing of accruals quality
inferredcites →https://doi.org/10.1016/j.jacceco.2015.08.003openalex-snapshot
The effect of audit adjustments on earnings quality: Evidence from China
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101344openalex-snapshot
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
inferredcites →https://doi.org/10.1016/j.jacceco.2023.101667openalex-snapshot
Accounting Information and Risk Shifting with Asymmetrically Informed Creditors
inferredcites →https://doi.org/10.1016/j.jacceco.2025.101794openalex-snapshot
Assessing the objective function of the SEC against financial misconduct: A structural approach
inferredcites →https://doi.org/10.1016/j.jeconom.2007.05.001openalex-snapshot
Regression discontinuity designs: A guide to practice
inferredcites →https://doi.org/10.1016/j.techsoc.2025.103117openalex-snapshot
The AI-policy-governance nexus: How regulation and AI shift corporate governance toward stakeholders
inferredcites →https://doi.org/10.1080/01559982.2021.1936394openalex-snapshot
The impact of disclosure quality on analyst forecasts in China
inferredcites →https://doi.org/10.1093/ajae/aat113openalex-snapshot
The Economics of Information, Deep Capture, and the Obesity Debate
inferredcites →https://doi.org/10.1093/joclec/nhaf008openalex-snapshot
Error Costs, Platform Regulation, and Democracy
inferredcites →https://doi.org/10.1093/rfs/hhab091openalex-snapshot
Capital Spillover, House Prices, and Consumer Spending: Quasi-Experimental Evidence from House Purchase Restrictions
inferredcites →https://doi.org/10.1093/rfs/hhz099openalex-snapshot
On the Rise of FinTechs: Credit Scoring Using Digital Footprints
inferredcites →https://doi.org/10.1093/ser/mwad002openalex-snapshot
Regulatory capture’s third face of power
inferredcites →https://doi.org/10.1108/cg-01-2016-0019openalex-snapshot
Board of directors and financial transparency and disclosure. Evidence from Italy
inferredcites →https://doi.org/10.1111/1475-679x.12292openalex-snapshot
Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach
inferredcites →https://doi.org/10.1111/1475-679x.12301openalex-snapshot
Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations
inferredcites →https://doi.org/10.1111/1475-679x.12496openalex-snapshot
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation
inferredcites →https://doi.org/10.1111/1475-679x.12521openalex-snapshot
Payment Practices Transparency and Customer‐Supplier Dynamics
inferredcites →https://doi.org/10.1111/1475-679x.12596openalex-snapshot
Redaction as Cross‐Regulatory Disclosure Avoidance
inferredcites →https://doi.org/10.1111/1475-679x.70050openalex-snapshot
Generative AI in Financial Reporting
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00136.xopenalex-snapshot
What Determines Corporate Transparency?
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00442.xopenalex-snapshot
Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
inferredcites →https://doi.org/10.1111/jbfa.12693openalex-snapshot
Manipulation and obfuscation of financial reports
inferredcites →https://doi.org/10.1111/puar.13390openalex-snapshot
Regulatory Capture's Self‐Serving Application
inferredcites →https://doi.org/10.1126/science.aea3835openalex-snapshot
The science and practice of proportionality in AI risk evaluations
inferredcites →https://doi.org/10.1146/annurev-economics-080218-025643openalex-snapshot
Weak Instruments in Instrumental Variables Regression: Theory and Practice
inferredcites →https://doi.org/10.1287/mnsc.2017.2895openalex-snapshot
Lobbying on Regulatory Enforcement Actions: Evidence from U.S. Commercial and Savings Banks
inferredcites →https://doi.org/10.1287/mnsc.2022.4592openalex-snapshot
Household Credit and Regulatory Arbitrage: Evidence from Online Marketplace Lending
inferredcites →https://doi.org/10.1287/mnsc.2022.4660openalex-snapshot
RegTech Adoption and the Cost of Capital
inferredcites →https://doi.org/10.2307/1912769openalex-snapshot
Regulating a Monopolist with Unknown Costs
inferredcites →https://doi.org/10.2307/2951620openalex-snapshot
Identification and Estimation of Local Average Treatment Effects
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-snapshot
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/tar-2019-0649openalex-snapshot
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality
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