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.

Aghamolla, C. and K. Smith. 2023. Strategic complexity in disclosure. Journal of Accounting and Economics (November-December): 101635.

Aghamolla, C. and R. T. Thakor. 2022. Do mandatory disclosure requirements for private firms increase the propensity of going public? Journal of Accounting Research (June): 755-804.

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.

Ahmed, S., L. Chapple, K. Christ and S. Osborne. 2022. Modern slavery risk disclosures in business operations and supply chains. Advances in Environmental Accounting & Management: Environmental Sustainability and Agenda 2030. (10): 67-104.

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.

Alfonzo, E. and A. A. Simonov. 2023. Are companies exploiting a loophole in Reg FD? Journal of Forensic & Investigative Accounting 15(1): 119-140. (FD refers to Fair disclosure).

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.

Alhusaini, B., K. L. Chapman and H. D. White. 2023. Private disclosure and myopia: Evidence from the JOBS act. Review of Accounting Studies 28(3): 1570-1617.

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., B. Bushee, T. J. Kleppe and A. T. Pierce. 2022. Did the Siebel systems case limit the SEC's ability to enforce regulation fair disclosure? Journal of Accounting Research (September): 1235-1291.

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.

Arikan, M., M. Kara, A. Masli and Y. Xi. 2023. Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States. Journal of Accounting and Economics (April-May): 101552.

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.

Balluchi, F. and K. Furlotti. 2022. The art of government in Maria Louise's Duchy of Parma (1814-1847): Some insight into accounting disclosure practices. The Accounting Historians Journal 49(2): 7-19.

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.

Bananuka, J., P. S. Kasoga and Z. Tumwebaze. 2023. Corporate governance and greenhouse gas disclosures: Evidence from the United States. Advances in Environmental Accounting & Management: Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies. (11): 51-79.

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.

Baugh, M. D. and R. Schmardebeck. 2023. Auditor style and common disclosure issues: Evidence from SEC common letters. The Accounting Review (September): 61-97.

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.

Belnap, A. 2023. The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment. Journal of Accounting and Economics (February): 101522.

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. 2023. Managers' choice of disclosure complexity. Journal of Accounting and Economics (November-December): 101637.

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.

Bhattacharya, N., N. S. Chang and R. Chiorean. 2023. Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules. Review of Accounting Studies 28(4): 2196-2232.

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.

Blackburne, T. P. and P. J. Quinn. 2023. Disclosure speed: Evidence from nonpublic SEC investigations. The Accounting Review (January): 55-82.

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

Blankespoor, E., B. E. Hendricks and G. S. Miller. 2023. The pitch: Managers' disclosure choice during initial public offering roadshows. The Accounting Review (March): 1-29.

Blankespoor, E., B. E. Hendricks, J. Piotroski and C. Synn. 2022. Real-time revenue and firm disclosure. Review of Accounting Studies 27(3): 1079-1116.

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.

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