Discussion of “Compensation policy and discretionary disclosure”

Author:

Barth Mary E.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference13 articles.

1. CEO stock option awards and voluntary corporate disclosure;Aboody;Journal of Accounting and Economics,2000

2. The relation among capital markets, financial disclosure, production efficiency, and insider trading;Baiman;Journal of Accounting Research,1996

3. Disclosure, liquidity, and the cost of capital;Diamond;Journal of Finance,1991

4. Disclosure of nonproprietary information;Dye;Journal of Accounting Research,1985

5. Conservatism, optimal disclosure, and the timeliness of financial reports;Gigler;The Accounting Review,2001

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1. Do stock options and stock awards provide managers different incentives for corporate disclosure?;Advances in Accounting;2022-12

2. Non‐Answers During Conference Calls;Journal of Accounting Research;2021-06-23

3. Managers’ pay duration and voluntary disclosures;Journal of Business Finance & Accounting;2021-01-21

4. Earnings quality and crash risk in China: an integrated analysis;Journal of Asian Business and Economic Studies;2020-07-27

5. The Effect of CEO Stock-Based Compensation on the Pricing of Future Earnings;European Accounting Review;2016-05-24

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