Earnings Performance and Discretionary Disclosures

Regression Diagnostics

1980 • 6,774 citations

Regression Diagnostics -- Identifying Influential Data and Sources of Collinearity

1981 • 6,625 citations

Disclosure level and the cost of equity capital

1997 • 3,499 citations

Good News and Bad News: Representation Theorems and Applications

1981 • 3,218 citations

Discretionary disclosure

1983 • 3,088 citations

Why Firms Voluntarily Disclose Bad News

1994 • 2,502 citations

The Informational Role of Warranties and Private Disclosure about Product Quality

1981 • 2,457 citations

Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*

1999 • 1,965 citations

Disclosure of Nonproprietary Information

1985 • 1,803 citations

Do Changes in Dividends Signal the Future or the Past?

1997 • 1,003 citations

Earnings disclosures and stockholder lawsuits

1997 • 995 citations

Market Rewards Associated with Patterns of Increasing Earnings

1999 • 962 citations

Disclosure Laws and Takeover Bids

1980 • 820 citations

Discretionary Disclosure and External Financing

1995 • 673 citations

Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations

1984 • 646 citations

Reversal of fortune dividend signaling and the disappearance of sustained earnings growth

1996 • 637 citations

The Relative Signalling Power of Dutch‐Auction and Fixed‐Price Self‐Tender Offers and Open‐Market Share Repurchases

1991 • 619 citations

Discretionary Management Earnings Forecast Disclosures: Antecedents and Outcomes Associated with Forecast Venue and Forecast Specificity Choices

1998 • 614 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

Investor Sophistication and Market Earnings Expectations

1997 • 317 citations

The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports*

1994 • 252 citations

Untitled

1997 • 123 citations

Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?

2001 • 96 citations

Reversal of Fortune: Dividend Policy and the Disappearance of Sustained Earnings Growth

1999 • 90 citations

Size and Power of Tests for Equality of Means of Two Normal Populations with Unequal Variances

1975 • 85 citations

The association between nonearnings disclosures by small firms and positive abnormal returns

1993 • 27 citations

Managerial Disclosures and Shareholder Litigation

1997 • 26 citations

Open-Market Stock Repurchase Announcements and Revaluation of Prior Accounting Information

1998 • 25 citations

Discretionary Disclosures Over Time

2002 • 6 citations

Discretionary Reporting of Earnings Components

1998 • 2 citations