Disclosure Bibliography A-H

A-H  |  I-Z

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

Capital Markets Main Page | Financial Reporting Main Page

Abbott, L. J., S. Parker and G. F. Peters. 2011. Does mandated disclosure induce a structural change in the determinants of nonaudit service purchases? Auditing: A Journal of Practice & Theory 30(2): 51-76.

Abbott, W. F. and R. J. Monsen. 1979. On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. The Academy of Management Journal 22(3): 501-515.

Abdel-Khalik, A. R. and J. C. Mckeown. 1978. Disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 46-77.

Abdel-Khalik, A. R. and J. C. McKeown. 1978. [Discussion of disclosure of estimates of holding gains and the assessment of systematic risk]: A reply. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 106-110.

Abel, W. D. 1962. Disclosures of the direct costing income statement. N.A.A. Bulletin (March): 69-73.

Abeysekera, I. 2011. Civil war, stock return, and intellectual capital disclosure in Sri Lanka. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 331-337.

Abhayawansa, S. and J. Guthrie. 2016. Does intellectual capital disclosure in analysts' reports vary by firm characteristics? Advances in Accounting: Incorporating Advances in International Accounting (35): 26-38.

Aboody, D. 1996. Recognition versus disclosure in the oil and gas industry. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 21-32.

Aboody, D. and R. Kasznik. 2000. CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics (February): 73-100.

Abramova, I., J. E. Core and A. Sutherland. 2020. Institutional investor attention and firm disclosure. The Accounting Review (November): 1-21.

Adams, C. A. and K. J. McPhail. 2004. Reporting and the politics of difference: (Non)disclosure on ethnic minorities. Abacus 40(3): 405-435.

Adelopo, I. 2011. Voluntary disclosure practices amongst listed companies in Nigeria. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 338-345.

Adhikari, A. and A. Duru. 2006. Voluntary disclosures of free cash flow information. Accounting Horizons (December): 311-332.

Adhikari, A., D. Emerson, A. Gouldman and R. Tondkar. 2015. An examination of corporate social disclosures of multinational corporations: A cross-national investigation. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 100-106.

Aerts, W. 1994. On the use of accounting logic as an explanatory category in narrative accounting disclosures. Accounting, Organizations and Society 19(4-5): 337-353.

Afterman, A. B. 2015. The issue of cyber risk disclosures. The CPA Journal (November): 52-64.

Afterman, A. B. 2016. Pay ratio disclosure: A final SEC rule laden with controversy. The CPA Journal (April): 52-54.

Ahmed, A. S., E. Kilic and G. J. Lobo. 2006. Does recognition versus disclosure matter? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments. The Accounting Review (May): 567-588.

AICPA. 2012. IFRS Financial Statements - Best Practices in Presentation and Disclosure 2012/2013. AICPA.

AICPA. 2012. U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure. AICPA.

Aitken, M. J., R. M. Czernkowski and C. G. Hooper. 1994. The information content of segment disclosures: Australian evidence. Abacus 30(1): 65-77.

Akamah, H. and S. Q. Shu. 2021. Large shareholder portfolio diversification and voluntary disclosure. Contemporary Accounting Research 38(4): 2918-2950.

Akhtaruddin, M., M. A. Hossain, M. Hossain and L. Yao. 2009. Corporate governance and voluntary disclosure in corporate annual reports of Malaysian firms. Journal of Applied Management Accounting Research (Winter): 1-20.

Alali, F. and S. I. Wang. 2018. Conflict minerals disclosure requirements and corporate social responsibility: Trends, challenges, and opportunities. The CPA Journal (July): 52-57.

Alciatore, M. L. and C. C. Dee. 2006. Environmental disclosures in the oil and gas industry. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 49-75.

Aldhizer, G. R. III., D. R. Martin and J. F. Cotter. 2009. Do markets react to required and voluntary disclosures associated with auditor realignments? Advances in Accounting: Incorporating Advances in International Accounting 25(1): 1-12.

Alford, A., J. Jones, R. Leftwich and M. Zmijewski. 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 183-223.

Ali, A., S. Klasa and E. Yeung. 2014. Industry concentration and corporate disclosure policy. Journal of Accounting and Economics (November-December): 240-264.

Ali, A., T. Chen and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics (September): 238-286.

Allee, K. D., N. Bhattacharya, E. L. Black and T. E. Christensen. 2007. Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data. Accounting, Organizations and Society 32(3): 201-222.

Allen, B. 2018. The trouble with nondisclosure agreements in attest engagements. Journal of Accountancy (May): 32-34.

Alnajjar, F. K. 2000. Determinants of social responsibility disclosures of U.S. Fortune 500 firms: An application of content analysis. Advances in Environmental Accounting & Management (1): 163-200.

Al-Tuwaijri, S. A., T. E. Christensen and K. E. Hughes II. 2004. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29(5-6): 447-471.

Allee, K. D., C. Do and M. Sterin. 2021. Product market competition, disclosure framing, and casting in earnings conference calls. Journal of Accounting and Economics (August): 101405.

Allee, K. D., M. D. DeAngelis and J. R. Moon Jr. 2018. Disclosure scriptability. Journal of Accounting Research (May): 363-430.

Allen, C. R. and D. N. Mair. 2019. Disclosure of noncompliance with laws and regulations: What whistleblower protections exist for CPAs? The CPA Journal (March): 30-35.

Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590.

Amir, E. and A. Ziv. 1997. Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106. Journal of Accounting Research (Spring): 61-81.

An, Y., H. Davey, I. R. C. Eggleton and Z. Wang. 2015. Intellectual capital disclosure and the information gap: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 179-187.

Anderson, C. W. 1957. Disclosure of assumptions - Key to better break-even analysis. N.A.A. Bulletin (December): 25-30.

Anderson, T. 1992. Accounting earnings announcements and differential predisclosure information. Abacus 28(2): 121-132.

Aobdia, D. 2018. Employee mobility, noncompete agreements, product-market competition, and company disclosure. Review of Accounting Studies 23(1): 296-346.

Aobdia, D. and L. Cheng. 2018. Unionization, product market competition, and strategic disclosure. Journal of Accounting and Economics (April-May): 331-357.

Apostolou, B. and N. G. Apostolou. 2008. Derivatives: New disclosures required. The CPA Journal (November): 28-36.

Aranoff, G. 2003. Improving disclosure and transparency in nonprofit accounting. Management Accounting Quarterly (Spring): 15-23.

Archambault, J. J. and M. Archambault. 2005. The effect of regulation on statement disclosures in the 1915 Moody's Manuals. The Accounting Historians Journal 32(1): 1-22.

Ariff, A. M., S. F. Cahan, and D. M. Emanuel. 2014. Institutional environment, ownership, and disclosure of intangibles: Evidence from East Asia. Journal of International Accounting Research 13(1): 33-59.

Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2011. Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions? International Journal of Accounting Information Systems 12(4): 243-258.

Arya, A. and B. Mittendorf. 2004. Benefits of a slanted view: A discussion of ‘disclosure bias’. Journal of Accounting and Economics (December): 251-262.

Arya, A. and B. Mittendorf. 2005. Using disclosure to influence herd behavior and alter competition. Journal of Accounting and Economics (December): 231-246.

Arya, A. and B. Mittendorf. 2007. The interaction among disclosure, competition between firms, and analyst following. Journal of Accounting and Economics (July): 321-339.

Arya, A. and B. Mittendorf. 2013. Discretionary disclosure in the presence of dual distribution channels. Journal of Accounting and Economics (April-May): 168-182.

Arya, A. and B. Mittendorf. 2016. On the synergy between disclosure and investment beauty contests. Journal of Accounting and Economics (April-May): 255-273.

Arya, A. and R. N. V. Ramanan. 2021. Voluntary disclosure in light of control concerns. Contemporary Accounting Research 38(4): 2824-2850.

Arya, A. and R. N. V. Ramanan. 2022. Disclosure to regulate learning in product markets from the stock market. The Accounting Review (May): 1-24.

Arya, A., B. Mittendorf and A. Sudbury. 2015. Forward contracting and incentives for disclosure. Review of Accounting Studies 20(3): 1093-1121.

Asare, S. K. and A. M. Wright. 2017. Inferring remediation and operational risk from material weakness disclosures. Behavioral Research In Accounting 29(1): 1-17.

Asay, H. S., R. Libby and K. M. Rennekamp. 2018. Do features that associate managers with a message magnify investors' reactions to narrative disclosures? Accounting, Organizations and Society (68-69): 1-14.

Asay, H. S., R. Libby and K. Rennekamp. 2018. Firm performance, reporting goals, and language choices in narrative disclosures. Journal of Accounting and Economics (April-May): 380-398.

Ashcroft, P. A. 2012. Extent of environmental disclosure of U.S. and Canadian firms by annual report location. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 279-292.

Atiase, R. K. 1985. Predisclosure information, firm capitalization, and security price behavior around earnings announcements. Journal of Accounting Research (Spring): 21-36.

Atiase, R. K. 1987. Market implications of predisclosure information: Size and exchange effects. Journal of Accounting Research (Spring): 168-176.

Atiase, R. K. and L. S. Bamber. 1994. Trading volume reactions to annual accounting earnings announcements: The incremental role of predisclosure information asymmetry. Journal of Accounting and Economics (May): 309-329.

Atiase, R. K., L. S. Bamber and R. N. Freeman. 1988. Accounting disclosures based on company size: Regulations and capital markets evidence. Accounting Horizons (March): 18-26.

Awasthi, V. N. and E. Staehelin. 1995. Ethics and management accounting: Teaching note for a video case, “The order: A progressive disclosure vignette”. Journal of Accounting Education 13(1): 87-98.

Baber, W. R. and A. K. Gore. 2008. Consequences of GAAP disclosure regulation: Evidence from municipal debt issues. The Accounting Review (May): 565-591.

Baber, W. R., S. Chen and S. Kang. 2006. Stock price reaction to evidence of earnings management: Implications for supplementary financial disclosure. Review of Accounting Studies 11(1): 5-19.

Backer, M. 1969. Comments on andquot;The value of the SEC's accounting disclosure requirementsandquot;. The Accounting Review (July): 533-538.

Badertscher, B. A. and J. J. Burks. 2011. Accounting restatements and the timeliness of disclosures. Accounting Horizons (December): 609-629.

Badia, M., M. Duro, B. N. Jorgensen and G. Ormazabal. 2021. Disclosure regulation and competitive interactions: Evidence from the oil and gas industry. The Accounting Review (September): 1-29.

Badia, M., M. E. Barth, M. Duro and G. Ormazabal. 2020. Firm risk and disclosures about dispersion of asset values: Evidence from oil and gas reserves. The Accounting Review (January): 1-29.

Bagby, J. W. and P. L. Kintzle. 1987. Management discussion and analysis: Discretionary disclosures and the business segment. Accounting Horizons (March): 51-60.

Baginski, S. P. and K. C. Rakow. 2012. Management earnings forecast disclosure policy and the cost of equity capital. Review of Accounting Studies 17(2): 279-321.

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2002. The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets. The Accounting Review (January): 25-50.

Baginski, S. P., S. B. Clinton and S. T. Mcquire. 2014. Forward-looking voluntary disclosure in proxy contests. Contemporary Accounting Research 31(4): 1008-1046.

Bagnoli, M. and S. G. Watts. 2007. Financial reporting and supplemental voluntary disclosures. Journal of Accounting Research (December): 885-913.

Bagnoli, M. and S. G. Watts. 2021. Revising a voluntary disclosure decision. The Accounting Review (November): 29-46.

Baik, B., B. K. Billings and R. M. Morton. 2008. Reliability and transparency on non-GAAP disclosures by real estate investment trusts (RIETs). The Accounting Review (March): 271-301.

Baiman, S. and R. E. Verrecchia. 1996. The relation among capital markets, financial disclosure, production efficiency, and insider trading. Journal of Accounting Research (Spring): 1-22.

Bakay, A. and M. Moqbel. 2012. Explaining the accounting disclosure index of stock exchanges by foreign exchange market activity. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 293-297.

Balakrishnan, R., T. S. Harris and P. K. Sen. 1990. The predictive ability of geographic segment disclosures. Journal of Accounting Research (Autumn): 305-325.

Baldwin, B. A. 1984. Segment earnings disclosure and the ability of security analysts to forecast earnings per share. The Accounting Review (July): 376-389.

Ball, R., S. Jayaraman and L. Shivakumar. 2012. Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis. Journal of Accounting and Economics (February-April): 136-166.

Bamber, L. S. and Y. S. Cheon. 1998. Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research (Autumn): 167-190.

Bannister, J. W. and H. A. Newman. 2003. Analysis of corporate disclosures on relative performance evaluation. Accounting Horizons (September): 235-246.

Barefield, R. M. and E. E. Comiskey. 1975. Segmental financial disclosure by diversified firms and security prices: A comment. The Accounting Review (October): 818-821.

Barlas, S. 2016. Congress seeks changes to Regulation S-K: Two new corporate reporting provisions aim to streamline and improve SEC disclosure documents, and Key business tax changes. Strategic Finance (March): 13.

Barlas, S. 2017. SEC "Disclosure effectiveness" initiative raises concerns. Strategic Finance (January): 11.

Barlas, S. 2018. SEC Cybersecurity disclosure guidance dissatisfies some. Strategic Finance (July): 13.

Barlas, S. 2018. SEC issues 300-plus-page disclosure reform rule. Strategic Finance (November): 10.

Barr, A. 1967. The developing debate on line of business disclosure. Management Accounting (December):18.

Barrett, M. E. 1976. Financial reporting practices: Disclosure and comprehensiveness in an international setting. Journal of Accounting Research (Spring): 10-26.

Barron, O. E., D. Byard and Y. Yu. 2017. Earnings announcement disclosures and changes in analysts' information. Contemporary Accounting Research 34(1): 343-373.

Barth, M. E. 2003. Discussion of “Compensation policy and discretionary disclosure”. Journal of Accounting and Economics (January): 311-318.

Barth, M. E. and C. M. Murphy. 1994. Required financial statement disclosures: Purposes, subject, number, and trends. Accounting Horizons (December): 1-22.

Barth, M. E. and M. F. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 177-209.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft Disclosure about derivative instruments and fair value of financial instruments. Accounting Horizons (March): 92-95.

Barth, M. E., G. Clinch and T. Shibano. 2003. Market effects of recognition and disclosure. Journal of Accounting Research (September): 581-609.

Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.

Barth, M. E., W. H. Beaver and C. H. Stinson. 1991. Supplemental data and the structure of thrift share prices. The Accounting Review (January): 56-66. (Part of a forum on accounting disclosures and stock prices).

Barth, M. E., W. H. Beaver and W. R. Landsman. 1996. Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review (October): 513-537.

Basu. R., J. P. Naughton and C. Wang. 2022. The regulatory role of credit ratings and voluntary disclosure. The Accounting Review (March): 25-50.

Basu, S. 2003. Discussion of enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 433-444.

Bauman, M. P. and K. W. Shaw. 2014. An analysis of critical accounting estimate disclosures of pension assumptions. Accounting Horizons (December): 819-845.

Baumker, M., P. Biggs, S. E. McVay and J. Pierce. 2014. The disclosure of non-GAAP earnings following regulation G: An analysis of transitory gains. Accounting Horizons (March): 77-92.

Bazley, M., P. Brown and H. Y. Izan. 1985. An analysis of lease disclosures by Australian companies. Abacus 21(1): 44-62.

Beaudoin, C., N. Chandar and E. M. Werner. 2011. Good disclosure doesn't cure bad accounting - Or does it?: Evaluating the case for SFAS 158. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 99-110.

Beaver, W., C. Eger, S. Ryan and M. Wolfson. 1989. Financial reporting, supplemental disclosures, and bank share prices. Journal of Accounting Research (Autumn): 157-178.

Becker, D., M. Orwig and A. Pernsteiner. 2015. Symbolic versus substantive regulatory disclosure requirements: The case of Ford Motor Company in the early 1900s. The Accounting Historians Journal 42(2): 35-61.

Behn, B. K., N. B. Nichols and D. L. Street. 2002. The predictive ability of geographic segment disclosures by U.S. companies: SFAS No. 131 vs. SFAS No. 14. Journal of International Accounting Research (1): 31-44.

Belkaoui, A. 1981. The relationship between self-disclosure style and attitudes to responsibility accounting. Accounting, Organizations and Society 6(4): 281-289.

Bell, T. B. 1994. Discussion of auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 31-38.

Benjamin, J. J. and V. C. Brenner. 1975. Reaction to NYSE white paper's call for disclosure. Management Accounting (May): 13-18, 38.

Bens, D. A. and S. J. Monahan. 2004. Disclosure quality and the excess value of diversification. Journal of Accounting Research (September): 691-730.

Bens, D. A., P. G. Berger and S. J. Monahan. 2011. Discretionary disclosure in financial reporting: An examination comparing internal firm data to externally reported segment data. The Accounting Review (March): 417-449.

Benston, G. J. 1969. The value of the SEC's accounting disclosure requirements. The Accounting Review (July): 515-532.

Benston, G. J. 1976. Public (U.S.) compared to private (U.K.) regulation of corporate financial disclosure. The Accounting Review (July): 483-498.

Benston, G. J. 1986. The benefits and costs to managers of voluntary accounting disclosure - A discussion of: "Current cost disclosers and nondisclosers: Theory and Canadian evidence". Contemporary Accounting Research 3(1): 35-44.

Beresford, D. R. and S. A. Feldman. 1976. Companies increase social responsibility disclosure. Management Accounting (March): 51-55.

Berger, P. B. and R. Hann. 2003. The impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 163-223.

Berger, P. G. 2011. Challenges and opportunities in disclosure research - A discussion of ‘the financial reporting environment: Review of the recent literature’. Journal of Accounting and Economics (February): 204-218.

Berger, P. G. and R. N. Nann. 2007. Segment profitability and the proprietary and agency costs of disclosure. The Accounting Review (July): 869-906.

Bergman, N. K. and S. Roychowdhury. 2008. Investor sentiment and corporate disclosure. Journal of Accounting Research (December): 1057-1083.

Bergner, J. and L. Lin. 2015. Disclosure of the engagement partner in the audit report: An international perspective on the PCAOB proposal. The CPA Journal (January): 44-47.

Bernard, D. 2016. Is the risk of product market predation a cost of disclosure? Journal of Accounting and Economics (November-December): 305-325.

Bernard, D., D. Burgstahler and D. Kaya. 2018. Size management by European private firms to minimize proprietary costs of disclosure. Journal of Accounting and Economics (August): 94-122.

Bertomeu, J. and E. Cheynel. 2016. Disclosure and the cost of capital: A survey of the theoretical literature. Abacus 52(2): 221-258.

Bertomeu, J. and R. P. Magee. 2011. From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle. Journal of Accounting and Economics (November): 209-227.

Bertomeu, J. and R. P. Magee. 2015. Mandatory disclosure and asymmetry in financial reporting. Journal of Accounting and Economics (April-May): 284-299.

Bertomeu, J. and R. P. Magee. 2015. Political pressures and the evolution of disclosure regulation. Review of Accounting Studies 20(2): 775-802.

Bertomeu, J., A. Beyer and R. A. Dye. 2011. Capital structure, cost of capital, and voluntary disclosures. The Accounting Review (May): 857-886.

Bertomeu, J., I. Vaysman and W. Xue. 2021. Voluntary versus mandatory disclosure. Review of Accounting Studies 26(2): 658-692.

Best, E. and M. L. Caylor. 2019. Risks and rewards of financial disclosure on Twitter: What CPAs and management should know. The CPA Journal (June): 42-47.

Bewley, K. and Y. Li. 2000. Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective. Advances in Environmental Accounting & Management (1): 201-226.

Bewley, K. and Y. Li. 2000. Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective. Advances in Environmental Accounting & Management (1): 201-226.

Beyer, A. and I. Guttman. 2012. Voluntary disclosure, manipulation, and real effects. Journal of Accounting Research (December): 1141-1177.

Beyer, A. and R. A. Dye. 2012. Reputation management and the disclosure of earnings forecasts. Review of Accounting Studies 17(4): 877-912.

Beyer, A. and R. A. Dye. 2021. Debt and voluntary disclosure. The Accounting Review (July): 111-130.

Bhojraj, S. and R. Libby. 2005. Capital market pressure, disclosure frequency-induced earnings/cash flow conflict, and managerial myopia. The Accounting Review (January): 1-20.

Bhojraj, S., W. G. Blacconiere and J. D. D'Souza. 2004. Voluntary disclosure in a multi-audience setting: An empirical investigation. The Accounting Review (October): 921-947.

Billings, B. A., W. H. Volz, and A. W. Y. Walsh. 2011. Reporting the governance, management and disclosure policies of nonprofits in the redesigned form 990. The CPA Journal (July): 38-45.

Billings, M. B., M. C. Cedergren and S. Dube. 2021. Does litigation change managers' beliefs about the value of voluntarily disclosing bad news? Review of Accounting Studies 26(4): 1456-1491.

Birnberg, J. G. 1980. The role of accounting in financial disclosure. Accounting, Organizations and Society 5(1): 71-80.

Bischof, J., G, H. Daske, F. Elfers and L. Hail. 2022. A tale of two supervisors: Compliance with risk disclosure regulation in the banking sector. Contemporary Accounting Research 39(1): 498-536.

Blacconiere, W. G. and D. M. Patten. 1994. Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics (November): 357-377.

Blacconiere, W. G., J. R. Frederickson, M. F. Johnson and M. F. Lewis. 2011. Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic? Journal of Accounting and Economics (November): 235-251.

Blankespoor, E. 2019. The impact of information processing costs on firm disclosure choice: Evidence from XBRL mandate. Journal of Accounting Research (September): 919-967.

Bloomfield, R. J. 2012. A pragmatic approach to more efficient corporate disclosure. Accounting Horizons (June): 357-370.

Bloomfield, R. J. and T. J. Wilks. 2000. Disclosure effects in the laboratory: Liquidity, depth, and the cost of capital. The Accounting Review (January): 13-41.

Blouin, J. L., C. A. Gleason, L. F. Mills and S. A. Sikes. 2010. Pre-empting disclosure? Firms' decision prior to FIN No. 48. The Accounting Review (May): 791-815.

Boatsman, J. R. and L. Revsine. 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): 96-105.

Boland, C. M., C. E. Hogan and M. F. Johnson. 2018. Motivating compliance: Firm response to mandatory disclosure policies. Accounting Horizons (June): 103-119.

Bolton, B., Q. Lian, K. Rupley and J. Zhao. 2016. Industry contagion effects of internal control material weakness disclosures. Advances in Accounting: Incorporating Advances in International Accounting (34): 27-40.

Bomeli, E. C. 1962. Stock option plans - Full disclosure. The Accounting Review (October): 741-745.

Bonner, P. 2015. Tax matters: IRS ends automatic extensions for forms W-2, and IRS proposes rule updates and clarifications to penalty for nondisclosure of reportable transactions. Journal of Accountancy (November): 77-78.

Bonsall, S. B. IV and B. P. Miller. 2017. The impact of narrative disclosure readability on bond ratings and the cost of debt. Review of Accounting Studies 22(2): 608-643.

Booker, K. D. and Q. Booker. 2016. Changes to going concern disclosures. The CPA Journal (February): 42-45.

Boone, A. L., K. Schumann-Foster and J. T. White. 2021. Ongoing SEC disclosures by foreign firms. The Accounting Review (May): 91-120.

Botosan, C. A. 1997. Disclosure level and the cost of equity capital. The Accounting Review (July): 323-349.

Botosan, C. A. and M. A. Plumlee. 2002. A re-examination of disclosure level and the expected cost of equity capital. Journal of Accounting Research (March): 21-40.

Botosan, C. A. and M. S. Harris. 2000. Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures. Journal of Accounting Research (Autumn): 329-353.

Botosan, C. A. and M. S. Harris. 2000. Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures. Journal of Accounting Research (Autumn): 329-353.

Botosan, C. A. and M. Stanford. 2005.Managers' motives to withhold segment disclosures and the effect of SFAS no. 131 on analysts' information environment. The Accounting Review (July): 751-771.

Bourveau, T. and J. Schoenfeld. 2017. Shareholder activism and voluntary disclosure. Review of Accounting Studies 22(3): 1307-1339.

Bourveau, T., G. She and A. Zaldokas. 2020. Corporate disclosure as a tacit coordination mechanism: Evidence from cartel enforcement regulations. Journal of Accounting Research (May): 295-332.

Bourveau, T., L. Yun and R. Wang. 2018. Shareholder litigation and corporate disclosure: Evidence from derivative lawsuits. Journal of Accounting Research (June): 797-842.

Bova, F. and L. Yang. 2018. State owned enterprises, competition, and disclosure. Contemporary Accounting Research 35(2): 596-621.

Bova, F., Y. Dou and O. Hope. 2015. Employee ownership and firm disclosure. Contemporary Accounting Research 32(2): 639-673.

Bowman, E. H. and M. Haire. 1976. Social impact disclosure and corporate annual reports. Accounting, Organizations and Society 1(1): 11-21.

Bozanic, Z. and M. Thevenot. 2015. Qualitative disclosure and changes in sell-side financial analysts' information environment. Contemporary Accounting Research 32(4): 1595-1616.

Bradbury, M., G. Dean and F. L. Clarke. 2009. Incentives for non-disclosure by corporate groups. Abacus 45(4): 429-454.

Bradbury, M. E. 1992. Voluntary semiannual earnings disclosures, earnings volatility, unexpected earnings, and firm size. Journal of Accounting Research (Spring): 137-145.

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