Disclosure Bibliography I-Z

A-H  |  I-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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 Imhoff, E. A. Jr. and J. K. Thomas. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting and Economics (December): 277-310.

Impink, J., M. Paananen and A. Renders. 2022. Regulation-induced disclosures: Evidence of information overload? Abacus 58(3): 432-478.

Indjejikian, R. J. 1991. The impact of costly information interpretation on firm disclosure decisions. Journal of Accounting Research (Autumn): 277-301.

Indjejikian, R. J. 2007. Discussion of accounting information, disclosure, and the cost of capital. Journal of Accounting Research (May): 421-426.

Ingberman, M. J. 1978. Discussion of disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 93-95.

Ingram, R. W. 1978. An investigation of the information content of (certain) social responsibility disclosures. Journal of Accounting Research (Autumn): 270-285.

Ingram, R. W. and E. G. Chewning. 1983. The effect of financial disclosure regulation on security market behavior. The Accounting Review (July): 562-580.

Ingram, R. W. and K. B. Frazier. 1980. Environmental performance and corporate disclosure. Journal of Accounting Research (Autumn): 614-622.

Irani, A. J. and I. Karamanou. 2003. Regulation fair disclosure, analyst following, and analyst forecast dispersion. Accounting Horizons (March): 15-29.

Iselin, M. and A. Nicoletti. 2017. The effects of SFAS 157 disclosures on investment decisions. Journal of Accounting and Economics (April-May): 404-427.

Islam, M. A. and C. J. van Staden. 2018. Social movement NGOs and the comprehensiveness of conflict mineral disclosures: Evidence from global companies. Accounting, Organizations and Society (65): 1-19.

Ismal, T. 2010. Perspectives in Accounting Practices: Corporate Disclosure, Performance, Governance and Risk Management. VDM Publishing House Ltd.

Israeli, D. 2015. Recognition versus disclosure: Evidence from fair value of investment property. Review of Accounting Studies 20(4): 1457-1503.

Jackson-Cox, J., J. E. M. Thirkell and J. McQueeney. 1984. The disclosure of company information to trade unions: The relevance of the ACAS Code of Practice on Disclosure. Accounting, Organizations and Society 9(3-4): 253-273.

Jamal, K., E. Marshall and H. Tan. 2016. Does disclosure of conflict of interest increase or decrease bias? Auditing: A Journal of Practice & Theory 35(1): 89-99.

Jamal, K., M. Maier and S. Sunder. 2003. Privacy in e-commerce: Development of reporting standards, disclosure, and assurance services in an unregulated market. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 285-309.

Jamal, K., M. Maier and S. Sunder. 2005. Enforced standards versus evolution by general acceptance: A comparative study of e-commerce privacy disclosure and practice in the United States and the United Kingdom. Journal of Accounting Research (March): 73-96.

Janvrin, D. J. and J. M. Kurtenbach. 2006. The influence of disclosure regulation on selective disclosure: Impact on difficut-to-measure reporting activities and the importance of assurance services. Accounting and the Public Interest (6): 70-94.

Jennings, J. P. and E. G. Henry. 1999. An instructional case in the ethics of accounting disclosures: Springfield Medical Center. Issues in Accounting Education (February): 55-73.

Jennings, R., D. P. Mest and R. B. Thompson, II. 1992. Investor reaction to disclosures of 1974-75 LIFO adoption decisions. The Accounting Review (April): 337-354. (Part of a forum on LIFO choice of inventory valuation).

Jiang, L., J. A. Pittman and W. Saffar. 2022. Policy uncertainty and textual disclosure. Accounting Horizons (December): 113-131.

Johnson, A. 2010. The IFRS theme park. The CPA Journal (December): 54-59. (A four themes approach to learning IFRS. More similar than different, the balance sheet reigns, what goes down can come up, and disclosure).

Johnson, L. T. 1992. Research on disclosure. Accounting Horizons (March): 101-103.

Johnson, M. F., R. Kasznik and K. K. Nelson. 2001. The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms. Journal of Accounting Research (September): 297-327.

Johnson, O. 1965. Corporate giving: A note on profit maximization and accounting disclosure. Journal of Accounting Research (Spring): 75-85.

Joos, P. 2000. Discussion of the economic consequences of increased disclosure. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 125-136.

Joos, P. 2003. Discussion of how representative are firms that are cross-listed in the United States? An analysis of accounting quality. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 387-396.

Joos, P. and M. Lang. 1994. The effects of accounting diversity: Evidence from the European Union. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 141-168.

Jorgensen, B. N. and M. Kirschenheiter. 2012. Interactive discretionary disclosures. Contemporary Accounting Research 29(2): 382-397.

Jorgensen, B. N. and M. T. Kirschenheiter. 2003. Discretionary risk disclosures. The Accounting Review (April): 449-469.

Jorgensen, B. N. and M. T. Kirschenheiter. 2015. Discretionary disclosures to risk-averse traders: A research note. Contemporary Accounting Research 32(3): 1224-1235.

Jorgensen, B. N., J. Li and N. D. Melumad. 2022. Selective disclosure, expertise acquisition, and price informativeness. Contemporary Accounting Research 39(4): 2305-2337.

Jorion, P. 2002. How informative are value-at-risk disclosures? The Accounting Review (October): 911-931.

Journal of Accountancy. 2017. Line items: Dozens charged in IRS impersonation ring; Olympians win a tax break; Voluntary offshore disclosure collections reach $10 billion. Journal of Accountancy (January): 74.

Journal of Accountancy. 2018. News digest: New GASB standard addresses debt disclosures; New IFRS conceptual framework revises foundational reporting concepts; New international code clarifies ethics issues; How US consumers are fighting identity theft; How board members can perform oversight of Cybersecurity risks; To-do list: Key dates; New FAQs address familiarity threats; AICPA issues nonauthoritative guidance for payroll audits; Guidance addresses partnership accounting when IRS collects underpayments; How audit committees can evaluate lease accounting implementation; Cybersecurity challenges. Journal of Accountancy (June): 9-15.

Jung, M. J. 2013. Investor overlap and diffusion of disclosure practices. Review of Accounting Studies 18(1): 167-206.

Jung, W. and Y. K. Kwon. 1988. Disclosure when the market is unsure of information endowment of managers. Journal of Accounting Research (Spring): 146-153.

Kachelmeier, S. J. 1994. Discussion of an experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 131-139.

Kadane, J. B., R. Krishnan and G. Shmueli. 2006. A data disclosure policy for count data based on the com-Poisson distribution. Management Science (October): 1610-1617.

Kalay, A. 2015. Investor sophistication and disclosure clienteles. Review of Accounting Studies 20(2): 976-1011.

Kang, H. and S. J. Gray. 2011. The content of voluntary intangible asset disclosures: Evidence from emerging market companies. Journal of International Accounting Research 10(1): 109-125.

Kanodia, C. 2006. Discussion of disclosure risk and price drift. Journal of Accounting Research (May): 381-388.

Kanodia, C. and D. Lee. 1998. Investment and disclosure: The disciplinary role of periodic performance reports. Journal of Accounting Research (Spring): 33-55.

Kanodia, C., A. Mukherji, H. Sapra and R. Venugopalan. 2000. Hedge disclosures, future prices, and production distortions. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 53-82.

Kansal, M., M. Joshi and G. S. Batra. 2014. Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 217-229.

Kapnick, H. 1972. Responsibilities of the accounting profession. Management Accounting (March): 21-24, 35. (Three crucial issues discussed by the Chairman of Arthur Andersen & Company: Accounting principles and financial reporting, independence, and financial disclosures by accounting firms).

Karim, J. 2012. Dysfunctional consequences of disclosure. Accounting Horizons (June): 381-383.

Karim, K. E., M. J. Lacina and R. W. Rutledge. 2006. The association between firm characteristics and the level of environmental disclosure in financial statement footnotes. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 77-109.

Karuna, C. 2010. Discussion of "The impact of product market competition on the quantity and quality of voluntary disclosures". Review of Accounting Studies 15(3): 712-723.

Kasznik, R. 1999. On the association between voluntary disclosure and earnings management. Journal of Accounting Research (Spring): 57-81.

Kasznik, R. and B. Lev. 1995. To warn or not to warn: Management disclosures in the face of an earnings surprise. The Accounting Review (January): 113-134.

Kawaller, I. G. 2012. Disclosures on derivatives and hedging transactions: A review of best practices. The CPA Journal (October): 38-39.

Kays, A. 2022. Voluntary disclosure responses to mandated disclosure: Evidence from Australian corporate tax transparency. The Accounting Review (July): 317-344.

Ke, B. 2004. Discussion of “How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time”. Review of Accounting Studies 9(2-3): 295-299.

Keller, T. F. 1969. Another look at financial disclosure. Management Accounting (February): 19-22.

Kelly, K. and H. Tan. 2017. Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors. Accounting, Organizations and Society (56): 1-20.

Kelly, K. and J. L. Seow. 2016. Investor reactions to company disclosure of high CEO pay and high CEO-to-employee pay ratio: An experimental investigation. Journal of Management Accounting Research 28(1): 107-125.

Kelly, K. and J. L. Seow. 2018. Research note: Investor perceptions of comparable-to-industry versus higher-than-industry pay ratio disclosures. Management Accounting Research (March): 51-58.

Kelly-Newton, L. 1980. A sociological investigation of the U.S.A. mandate for replacement cost disclosures. Accounting, Organizations and Society 5(3): 311-321.

Kelton, A. S. and N. R. Montague. 2018. The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional judgments. Accounting, Organizations and Society (65): 44-55.

Kempster, J. H. 1977. The financial disclosure problem of municipalities. Management Accounting (July): 21-23.

Kennedy, J., T. Mitchell and S. E. Sefcik. 1998. Disclosure of contingent environmental liabilities: Some unintended consequences? Journal of Accounting Research (Autumn): 257-277.

Kepler, J. D. 2021. Private communication among competitors and public disclosure. Journal of Accounting and Economics (April-May): 101387.

Kern, B. B. 2012. The intoxicating brew of black liquor and son of black liquor: Deciphering the tax planning, research, policy and financial statement implications of tax credits via financial reporting income tax disclosures. Journal of Accounting Education 30(1): 35-57.

Ketz, J. E. 2014. Accuracy in government disclosures: An analysis of the issues in SEC v. Harrisburg. The CPA Journal (May): 12-13.

Keune, M. B. and K. M. Johnstone. 2009. Staff Accounting Bulletin No. 108 Disclosures: Descriptive evidence from the revelation of accounting misstatements. Accounting Horizons (March): 19-53.

Khanna, T., K. G. Palepu and S. Srinivasan. 2004. Disclosure practices of foreign companies interacting with U.S. markets. Journal of Accounting Research (May): 475-508.

Kim, J. and K. Valentine. 2021. The innovation consequences of mandatory patent disclosures. Journal of Accounting and Economics (April-May): 101381.

Kim, J., R. S. Verdi and B. P. Yost. 2020. Do firms strategically internalize disclosure spillovers? Journal of Accounting Research (December): 1249-1297.

Kim, J. B., P. Shroff, D. Vyas and R. Wittenberg Moerman. 2018. Credit default swaps and managers voluntary disclosure. Journal of Accounting Research (June): 953-988.

Kim, J. B., Y. Song and L. Zhang. 2011. Internal control weakness and bank loan contracting: Evidence from SOX Section 404 disclosures. The Accounting Review (July): 1157-1188.

Kim, J. M., D. J. Taylor and R. E. Verrecchia. 2021. Voluntary disclosure when private information and disclosure costs are jointly determined. Review of Accounting Studies 26(3): 971-1003.

Kim, O. 1999. Discussion of the role of the manager's human capital in discretionary disclosure. Journal of Accounting Research (Studies on Credible Financial Reporting): 183-185.

Kim, O. and R. E. Verrecchia. 2001. The relation among disclosure, returns, and trading volume information. The Accounting Review (October): 633-654.

Kim, S. and J. Y. Shin. 2017. Executive bonus target ratcheting: Evidence from the new executive compensation disclosures rules. Contemporary Accounting Research 34(4): 1843-1879.

Kim, Y., L. Su, Z. Wang and H. Wu. 2021. The effect of trade secrets law on stock price synchronicity: Evidence from the inevitable disclosure doctrine. The Accounting Review (January): 325-348.

Kimbrough, M. D. and H. Louis. 2011. Voluntary disclosure to influence investor reactions to merger announcements: An examination of conference calls. The Accounting Review (March): 637-667.

King, R., G. Pownall and G. Waymire. 1992. Corporate disclosure and price discovery associated with NYSE temporary trading halts. Contemporary Accounting Research 8(2): 509-531.

King, R. R. and D. E. Wallin. 1990. The effects of antifraud rules and ex post verifiability on managerial disclosures. Contemporary Accounting Research 6(2): 859-892.

King, R. R. and D. E. Wallin. 1991. Market-induced information disclosures: An experimental markets investigation. Contemporary Accounting Research 8(1): 170-197.

King, R. R. and D. E. Wallin. 1991. Voluntary disclosures when seller's level of information is unknown. Journal of Accounting Research (Spring): 96-108.

King, R. R. and D. E. Wallin. 1995. Experimental tests of disclosure with an opponent. Journal of Accounting and Economics (February): 139-167.

King, R. R. and D. E. Wallin. 1996. Managerial incentives for disclosure timing: An experimental investigation. Journal of Management Accounting Research (8): 117-136.

King, R. R., S. M. Davis and N. Mintchik. 2012. Mandatory disclosure of the engagement partner's identity: Potential benefits and unintended consequences. Accounting Horizons (September): 533-561.

Kinney, W. R. Jr. and M. L. Shepardson. 2011. Do control effectiveness disclosures require SOX 404(b) internal control audits? A natural experiments with small U.S. companies. Journal of Accounting Research (May): 413-448.

Kistler, L. H. 1967. Stock option disclosures are inadequate. The Accounting Review (October): 758-766.

Kleinman, D. 1969. Discussion of toward experimental criteria for judging disclosure improvement. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 51-54.

Kochanek, R. F. 1974. Segmental financial disclosure by diversified firms and security prices. The Accounting Review (April): 245-258.

Kochanek, R. F. 1975. Segmental financial disclosure by diversified firms and security prices: A reply. The Accounting Review (October): 822-825.

Kohlbeck, M. 2011. Investor valuations of suppliers' major customer disclosures. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 278-285.

Konigsgruber, R., P. Perotti, O. Schinnerl, F. Tsoligkas and D. Windisch. 2021. Product market competition and firms' disclosure of cross-segment differences in performance. Abacus 57(4): 709-736.

Koonce, L., N. Seybert and J. Smith. 2011. Causal reasoning in financial reporting and voluntary disclosure. Accounting, Organizations and Society 36(4-5): 209-225.

Kothari, S. P., X Li and J. E. Short. 2009. The effect of disclosures by management, analysts, and business press on cost of capital, return volatility, and analysts forecasts: A study using content analysis. The Accounting Review (September): 1639-1670.

Kral, R. and H. B. Levy. 2019. Selecting modified retrospective transition for adopting ASC 606 and related standards: Minimum disclosure requirements and management options. The CPA Journal (September): 58-61.

Kranacher, M. 2011. Full disclosure: All investors need to know. The CPA Journal (April): 80.

Krause, J., T. Sellhorn and K. Ahmed. 2017. Extreme uncertainty and forward-looking disclosure properties. Abacus 53(2): 240-272.

Kravet, T. and V. Muslu. 2013. Textual risk disclosures and investors' risk perceptions. Review of Accounting Studies 18(4): 1088-1122.

Kreuze, J. G., G. E. Newell and S. J. Newell. 1996. Environmental disclosures: What companies are reporting. Management Accounting (July): 37-40, 42-43.

Kripke, H. 1979. The SEC and Corporate Disclosure: Regulation in Search of a Purpose. Harcourt Brace.

Krische, S. D. 2005. Investors' evaluations of strategic prior-period benchmark disclosures in earnings announcements. The Accounting Review (January): 243-268.

Kross, W. J. and I. Suk. 2012. Does Regulation FD work? Evidence from analysts' reliance on public disclosure. Journal of Accounting and Economics (February-April): 225-248.

Kumar, P., N. Langberg and K. Sivaramakrishnan. 2012. Voluntary disclosures, corporate control, and investment. Journal of Accounting Research (September): 1041-1076.

Kumar, P., N. Lanberg, J. Oded and K. Sivarmakrishnan. 2017. Voluntary disclosure and strategic stock repurchases. Journal of Accounting and Economics (April-May): 207-230.

Kumar, G., W. M. Wilder and M. H. Stocks. 2008. Voluntary accounting disclosures by U.S.-listed Asian companies. Journal of International Accounting Research 7(1): 25-50.

Kunz, A. H. and M. Staehle. 2020. Recognition versus disclosure of future loss conditions and the decision-usefulness of financial statements. The Accounting Review (September): 247-264.

Kwak, B., B. T. Ro and I. Suk. 2012. The composition of top management with general counsel and voluntary information disclosure. Journal of Accounting and Economics (August): 19-41.

Lakhani, S., A. Habib and M. Bradbury. 2021. Determinants and consequences of non-financial disclosures in the New Zealand port industry. Journal of Forensic & Investigative Accounting 13(1): 123-138.

Lambert, R., C. Leuz and R. E. Verrecchia. 2007. Accounting information, disclosure, and the cost of capital. Journal of Accounting Research (May): 385-420.

Lambert, T. A., B. L. Luippold and C. M. Stefaniak. 2018. Audit partner disclosure: An experimental exploration of accounting information contagion. Behavioral Research In Accounting 30(1): 27-38.

Landsman, W. R. and J. A. Ohlson. 1990. Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities. Contemporary Accounting Research 7(1): 185-198.

Lanen, W. N. and R. E. Verrecchia. 1987. Operating decisions and the disclosure of management accounting information. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 165-189.

Lang, M. 1998. Discussion of “Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure”. Review of Accounting Studies 3(1-2): 169-173.

Lang, M. and E. Sul. 2014. Linking industry concentration to proprietary costs and disclosure: Challenges and opportunities. Journal of Accounting and Economics (November-December): 265-274.

Lang, M. and R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research (Autumn): 246-271.

Lang, M., J. S. Raedy and M. H. Yetman. 2003. How representative are firms that are cross-listed in the United States? An analysis of accounting quality. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 363-386.

Lang, M. H. and R. J. Lundholm. 1996. Corporate disclosure policy and analyst behavior. The Accounting Review (October): 467-492.

Lang, M. H., K. V. Lins and D. P. Miller. 2003. ADRs, Analysts, and accuracy: Does cross listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 317-345.

Langberg, N. and K. Sivaramakrishnan. 2008. Voluntary disclosures and information production by analysts. Journal of Accounting and Economics (September): 78-100.

Langberg, N. and K. Sivaramakrishnan. 2010. Voluntary disclosures and analyst feedback. Journal of Accounting Research (June): 603-646.

Latham, C. K., F. A. Jocobs and N. Kotchetova. 2000. The impact of agency structure and management characteristics on disclosure fraud. Journal of Forensic Accounting (1): 147-180.

Lawrence, A. 2013. Individual investors and financial disclosure. Journal of Accounting and Economics (July): 130-147.

Lee, C., N. T. Churyk and B. D. Clinton. 2013. Validating early fraud prediction using narrative disclosures. Journal of Forensic & Investigative Accounting 5(1): 35-57.

Lee, C. M. C. 1992. Discussion of “Corporate disclosure and price discovery associated with NYSE temporary trading halts”. Contemporary Accounting Research 8(2): 532-539.

Leftwich, R. W., R. L. Watts and J. L. Zimmerman. 1981. Voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 50-77.

Legoria, J., K. J. Reichelt and J. S. Soileau. 2018. Auditors and disclosure quality: The case of major customer disclosures. Auditing: A Journal of Practice & Theory 37(3): 163-189.

Legoria, J., K. J. Reichelt and J. S. Soileau. 2018. Auditors and disclosure quality: The case of major customer disclosures. Auditing: A Journal of Practice & Theory 37(3): 163-189.

Leone, A. J. 2007. Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007). Journal of Accounting and Economics (September): 224-237.

Leone, A. J., S. Rock and M. Willenborg. 2007. Disclosure of intended use of proceeds and underpricing in initial public offerings. Journal of Accounting Research (March): 111-153.

Lerman, A. and J. Livnat. 2010. The new Form 8-K disclosures. Review of Accounting Studies 15(4): 752-778.

Leung, E. and D. Veenman. 2018. Non-GAAP earnings disclosure in loss firms. Journal of Accounting Research (September): 1083-1137.

Leuz, C. 2003. Discussion of ADRs, analysts, and accuracy: Does cross-listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 347-362.

Leuz, C. and R. E. Verrecchia. 2000. The economic consequences of increased disclosure. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 91-124.

Lev, B. and S. H. Penman. 1990. Voluntary forecast disclosure, nondisclosure, and stock prices. Journal of Accounting Research (Spring): 49-76.

Lev, B. and S. H. Penman. 1990. Voluntary forecast disclosure, nondisclosure, and stock prices. Journal of Accounting Research (Spring): 49-76.

Levi, S. 2008. Voluntary disclosure of accruals in earnings press releases and the pricing of accruals. Review of Accounting Studies 13(1): 1-21.

Levy, H., R. Shalev and E. Zur. 2018. The effect of CFO personal litigation risk on firms disclosure and accounting choices. Contemporary Accounting Research 35(1): 434-463.

Levy, H. B. 2015. Finding the forest among the trees: Overcoming overload and achieving greater disclosure effectiveness. The CPA Journal (July): 6-10.

Levy, H. B. 2018. Disclosure of pending accounting changes. The CPA Journal (November): 60-62.

Levy, H. B. 2018. Overcoming disclosure overload and achieving greater disclosure effectiveness: A status report. The CPA Journal (March): 64-65.

Levy, H. B. 2018. Recent SEC disclosure simplification rules adopted. The CPA Journal (November): 12-13.

Lewellen, W. G., T. Park and B. T. Ro. 1996. Self-serving behavior in managers' discretionary information disclosure decisions. Journal of Accounting and Economics (April): 227-251.

Li, B., G. Siciliano, M. Venkatachalam, with discussion by P. Naranjo and R. S. Verdi. 2021. Economic consequences of IFRS adoption: The role of changes in disclosure quality. Contemporary Accounting Research 38(1): 129-179.

Li, H., W. G. No and T. Wang. 2018. SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors. International Journal of Accounting Information Systems (30): 40-55.

Li, J., T. Liu and R. Zhao. 2022. Strategic nondisclosure in takeovers. The Accounting Review (July): 345-370.

Li, K. 2022. Textual fundamentals in earnings press releases. Advances in Accounting (57): 100591.

Li, S. and E. T. Nwaeze. 2015. The association between extensions in XBRL disclosures and financial information environment. Journal of Information Systems (Fall): 73-99.

Li, S. and E. T. Nwaeze. 2018. Impact of extensions in XBRL disclosure on analysts' forecast behavior. Accounting Horizons (June): 57-79.

Li, X. 2010. The impacts of product market competition on the quantity and quality of voluntary disclosures. Review of Accounting Studies 15(3): 663-711.

Li, Y., N. Alexander and T. S. Hong. 2020. Opportunity knocks but once: Delayed disclosure of financial items in earnings announcements and neglect of earnings news. Review of Accounting Studies 25(1): 159-200.

Li, Y., Y. Lin and L. Zhang. 2018. Trade secrets law and corporate disclosure: Causal evidence on the proprietary cost hypothesis. Journal of Accounting Research (March): 265-308.

Li, Z. and D. Sun. 2012. Acquisition and disclosure of operational information. Decision Sciences 43(3): 459-487.

Liang, P. J. 2010. Accounting Disclosure and Real Effects by Chandra Kanodia. The Accounting Review (May): 1119-1120.

Liao, C. 2011. The effect of stock-based incentives and governance mechanisms on voluntary disclosure of intangibles. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 294-307.

Libby, R., M. W. Nelson and J. E. Hunton. 2006. Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock-compensation and lease information. Journal of Accounting Research (June): 533-560.

Lin, S., M. Pizzini, M. Vargus and I. R. Bardhan. 2011. The role of the internal audit function in the disclosure of material weaknesses. The Accounting Review (January): 787-323.

Lin, Z. and L. Wang. 2001. Financial disclosure and accounting harmonization: Cases of three listed companies in China. Managerial Auditing Journal 16(5): 263-273.

Ling, Q. and M. M. Mowen. 2013. Competitive strategy and voluntary environmental disclosure: Evidence from the chemical industry. Accounting and the Public Interest (13): 55-84.

Linsmeier, T. J. and N. D. Pearson. 1997. Quantitative disclosures of market risk in the SEC release. Accounting Horizons (March): 107-135.

Linsmeier, T. J., D. B. Thornton, M. Venkatachalam and M. Welker. 2002. The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements. The Accounting Review (April): 343-377.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Proposed statement of financial accounting standards - Employers' disclosures about pensions and other postretirement benefits. Accounting Horizons (June): 201-207.

Lipe, M. G. 2018. Unpacking the disclosure package: Using experiments to investigate investor reactions to narrative disclosures. Accounting, Organizations and Society (68-69): 15-20.

Lipe, M. G. 2018. Unpacking the disclosure package: Using experiments to investigate investor reactions to narrative disclosures. Accounting, Organizations and Society (68-69): 15-20.

Littan, S. and D. Butcher. 2021. Human capital resources: MD&A disclosures: New SEC reporting mandates a focus on human capital resources disclosures material to management discussion and analysis. Strategic Finance (May): 21-22.

Littrell, E. K. 1980. Creative accounting: Toying with disclosure - A Christmas parable. Management Accounting (September): 50.

Liu, A. Z. 2014. Can external monitoring affect corporate financial reporting and disclosure? Evidence from earnings and expectations management. Accounting Horizons (September): 529-559.

Liu, C. and H. F. Mittelstaedt. 2002. Materiality judgments and disclosure of retiree health care costs under SFAS No. 81. Review of Accounting Studies 7(4): 405-434.

Liu, C. and N. Chen. 2015. Earnings surprises in analysts' forecasts, mandatory disclosure, and share repurchases. Abacus 51(1): 63-85.

Liu, C., S. G. Ryan and H. Tan. 2004. How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time. Review of Accounting Studies 9(2-3): 265-294.

Lo, K. 2003. Economic consequences of regulated changes in disclosure: The case of executive compensation. Journal of Accounting and Economics (August): 285-314.

Lo, K. 2010. Materiality and voluntary disclosures. Journal of Accounting and Economics (February): 133-135.

Lobo, G. J. and I. Song. 1989. The incremental information in SFAS No. 33 income disclosures over historical cost income and its cash and accrual components. The Accounting Review (April): 329-343.

Loraas, T. M. and K. G. Key. 2010. Integrating AIS and accounting for income taxes: From calculation to disclosure. Issues in Accounting Education (August): 583-597.

Lougee, B. A. and C. A. Marquardt. 2004. Earnings informativeness and strategic disclosure: An empirical examination of "pro forma" earnings. The Accounting Review (July): 769-795.

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