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Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

Data up to Jan 2025

Published1993
Citations2,760
References31

Total Citations Per Year

Abstract

References (31)

Corporate financing and investment decisions when firms have information that investors do not have

1984 • 18,167 citations

INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION

1977 • 4,200 citations

Why Firms Voluntarily Disclose Bad News

1994 • 2,502 citations

Disclosure of Nonproprietary Information

1985 • 1,803 citations

Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test

1976 • 1,761 citations

Financial statement analysis

2007 • 1,153 citations

Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements

1985 • 1,086 citations

Optimal Release of Information By Firms

1985 • 1,079 citations

Financial disclosure policy in an entry game

1990 • 856 citations

Information quality and discretionary disclosure

1990 • 798 citations

Voluntary disclosure with a strategic opponent

1990 • 770 citations

Disclosure When the Market Is Unsure of Information Endowment of Managers

1988 • 713 citations

Equity Issues and Stock Price Dynamics

1990 • 695 citations

The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes

1990 • 650 citations

Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations

1984 • 646 citations

Accountability: The neglected social context of judgment and choice.

1985 • 602 citations

The association between accounting earnings and security returns for large and small firms

1987 • 565 citations

An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts

1980 • 525 citations

Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices

1990 • 513 citations

Proprietary and Nonproprietary Disclosures

1986 • 474 citations

Disclosure Decisions by Firms and the Competition for Price Efficiency

1989 • 432 citations

Earnings Volatility and Voluntary Management Forecast Disclosure

1985 • 384 citations

Do the Merits Matter? A Study of Settlements in Securities Class Actions

1991 • 320 citations

Disclosure Policies with Multiple Users

1993 • 248 citations

Voluntary financial disclosure in an entry game with continua of types*

1992 • 214 citations

The relation between perceived accounting quality and economic characteristics of the firm

1992 • 105 citations

Public disclosure of corporate earnings forecasts

1981 • 84 citations

A comparison of the skewness of stock return distributions at earnings and non-earnings announcement dates

1988 • 72 citations

On the optimality of public signals in the presence of private information

1993 • 43 citations

Going Public: The Entrepreneur's Guide

1984 • 36 citations

Corporate communications handbook : a guide for managing unstructured disclosure in today's corporate environment

1989 • 2 citations

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Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993) – Journal of Accounting Research | Metascience Observatory Explorer