| Taste, information, and asset prices: implications for the valuation of CSR | 2016/05/13 | English | 145 |
| Analyst forecast characteristics and the cost of debt | 2010/04/02 | English | 144 |
| Initial evidence on the market impact of the XBRL mandate | 2014/01/07 | English | 143 |
| Organized labor and information asymmetry in the financial markets | 2006/10/03 | English | 138 |
| Using earnings conference calls to identify analysts with superior private information | 2012/09/25 | English | 137 |
| The effect of target-firm accounting quality on valuation in acquisitions | 2014/05/04 | English | 134 |
| The pricing of conservative accounting and the measurement of conservatism at the firm-year level | 2009/02/14 | English | 134 |
| Do sell-side analysts exhibit differential target price forecasting ability? | 2012/11/20 | English | 134 |
| An alternative interpretation of the discontinuity in earnings distributions | 2007/08/08 | English | 131 |
| The voluntary adoption of International Financial Reporting Standards and loan contracting around the world | 2011/05/12 | English | 128 |
| IFRS reporting, firm-specific information flows, and institutional environments: international evidence | 2012/06/12 | English | 127 |
| Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R | 2012/07/04 | English | 126 |
| The use of advertising activities to meet earnings benchmarks: evidence from monthly data | 2009/07/07 | English | 126 |
| Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? | 2014/05/04 | English | 126 |
| Company reputation and the cost of equity capital | 2014/05/17 | English | 126 |
| Does mandatory IFRS adoption facilitate debt financing? | 2015/06/10 | English | 123 |
| CEO tenure and the performance-turnover relation | 2013/09/01 | English | 122 |
| The effects of firm size, corporate governance quality, and bad news on disclosure compliance | 2011/05/11 | English | 121 |
| Trading incentives to meet the analyst forecast | 2006/10/04 | English | 120 |
| The impact of carbon disclosure mandates on emissions and financial operating performance | 2021/08/05 | English | 119 |
| Do firms understate stock option-based compensation expense disclosed under SFAS 123? | 2006/09/27 | English | 118 |
| Are analysts’ earnings forecasts more accurate when accompanied by cash flow forecasts? | 2009/02/21 | English | 118 |
| Does concrete language in disclosures increase willingness to invest? | 2014/12/02 | English | 117 |
| Do firms underreport information on cyber-attacks? Evidence from capital markets | 2018/06/19 | English | 117 |
| Limited attention and the earnings announcement returns of past stock market winners | 2009/05/23 | English | 116 |
| The role of the media in disseminating insider-trading news | 2016/03/14 | English | 115 |
| Board interlocks and the diffusion of disclosure policy | 2014/03/14 | English | 114 |
| Impact of proximity to debt covenant violation on earnings management | 2013/10/01 | English | 114 |
| Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients | 2005/03/01 | English | 113 |
| Financial statement errors: evidence from the distributional properties of financial statement numbers | 2015/08/02 | English | 111 |