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Keywords: disclosure
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Journal Articles
Journal of Financial Reporting (2023) 8 (2): 1–23.
Published: 01 November 2023
... (in 40 percent of free cash flow disclosures) is operating cash flow minus gross capital expenditures. From discussions with managers, this definition is chosen largely to keep things simple, especially given the lack of time to explain subtle complexities to investors. There is evidence of both...
Journal Articles
Journal of Financial Reporting 1–29.
Published: 08 September 2023
... with the ability to explore fundamental questions related to agency costs, governance, compensation, disclosure, and fair value accounting. Finally, we provide guidance on PE data sources available for use in future research. Because of the volume of economic activity currently funneled through PE and the unique...
Journal Articles
Journal of Financial Reporting (2021) 6 (2): 1–18.
Published: 01 September 2021
...Edwige Cheynel; Amir Ziv ABSTRACT Verrecchia (1983 , 1990 ) introduced the proprietary cost hypothesis in which exogenous disclosure costs are a reduced-form interpretation of lost competitive advantage in product markets. We develop a micro-foundation for this disclosure cost...
Journal Articles
Journal of Financial Reporting (2019) 4 (2): 1–31.
Published: 01 September 2019
...Amir Amel-Zadeh; Alexandra Scherf; Eugene F. Soltes ABSTRACT Managers expend significant time and effort preparing disclosures about firm performance and strategy. Although prior literature has explored how variation in the style and presentation of disclosures impacts investors' perceptions...
Includes: Supplementary data
Journal Articles
Journal of Financial Reporting (2016) 1 (1): 65–95.
Published: 01 March 2016
...Frank Heflin; James R. Moon, Jr.; Dana Wallace ABSTRACT Prior research suggests a negative relation between disclosure and costs of capital, but Francis, Nanda, and Olsson (2008 ; hereafter FNO) find the relation weakens considerably or disappears after controlling for earnings quality...