Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

1993/01/01 by Mark Lang, Mark H. Lang, Russell J. Lundholm +1 · 2,767 citations
Business, Management and Accounting · Economics, Econometrics and Finance · Mathematics · #Accounting #Auditing, Earnings Management, Governance #Business #Corporate Finance and Governance #Cross-sectional study #Financial Markets and Investment Strategies #Mathematics #Statistics

paper · doi:10.2307/2491273

published in Journal of Accounting Research 31(2), 246 (Wiley)

openalex publication_date 1993/01/01 · openalex created_date 2025/10/10 · openalex updated_date 2026/08/05

Abstract

Disclosures, Disclosure quality, FAF ratings, Returns

Citations

• Proprietary and Nonproprietary Disclosures
• Disclosure of Nonproprietary Information

Cited by

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• The Commitment to Income‐Decreasing Accounting Choices as a Credible Signal to Reducing Information Asymmetry: The Case of Asset Revaluations*
• Strategic posture, financial performance and environmental disclosure
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• Annual report readability, current earnings, and earnings persistence
• SEC Regulation Fair Disclosure, information, and the cost of capital
• Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
• A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations
• Impression management through minimal narrative disclosure in annual reports
• Expected loss recognition and banks’ management forecasts
• Voluntary Environmental Disclosures by Large UK Companies
• Financial Attributes, Environmental Performance, and Environmental Disclosure in China. [europepmc]
• Pricing Constraint and the Complexity of IPO Timing in the Stock Market: A Dynamic Game Analysis. [europepmc]
• Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic [europepmc]

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