How to cite this paper
Saeidi, M., Saraf, F & Hamidian, M. (2015). The impacts of product market competition on the quantity and quality of voluntary disclosures.Management Science Letters , 5(6), 597-602.
Refrences
Botosan, C. A. (1997). Disclosure level and the cost of equity capital. Accounting Review, 72(3), 323-349.
Chen, S., Wang, K., & Li, X. (2012). Product market competition, ultimate controlling structure and related party transactions. China Journal of Accounting Research, 5(4), 293-306.
Cheng, E. C., & Courtenay, S. M. (2006). Board composition, regulatory regime and voluntary disclosure. The international journal of accounting, 41(3), 262-289.
Cheng, P., Man, P., & Yi, C. H. (2013). The impact of product market competition on earnings quality. Accounting & Finance, 53(1), 137-162.
Collett, P., & Hrasky, S. (2005). Voluntary disclosure of corporate governance practices by listed Australian companies. Corporate Governance: An International Review, 13(2), 188-196.
Datta, S., Iskandar-Datta, M., & Singh, V. (2013). Product market power, industry structure, and corporate earnings management. Journal of Banking & Finance, 37(8), 3273-3285.
Dickey, D. A., & Fuller, W. A. (1981). Likelihood ratio statistics for autoregressive time series with a unit root. Econometrica: Journal of the Econometric Society, 49(4), 1057-1072.
Frankel, R., McNichols, M., & Wilson, G. P. (1995). Discretionary disclosure and external financing. Accounting Review, 70(1), 135-150.
Francis, J., Nanda, D., & Olsson, P. (2008). Voluntary disclosure, earnings quality, and cost of capital. Journal of accounting research, 46(1), 53-99.
Gietzmann, M., & Ireland, J. (2005). Cost of capital, strategic disclosures and accounting choice. Journal of Business Finance & Accounting, 32(3?4), 599-634.
Healy, P. M., Hutton, A. P., & Palepu, K. G. (1999). Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary accounting research, 16(3), 485-520.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1), 405-440.
Im, K. S., & Pesaran, M. H. Y. Shin (1997):“Testing for Unit Roots in Heterogeneous Panels”. Cambridge: University of Cambridge.
Kreps, D. M., & Scheinkman, J. A. (1983). Quantity precommitment and Bertrand competition yield Cournot outcomes. The Bell Journal of Economics, 326-337.
Kwak, B., Ro, B. T., & Suk, I. (2012). The composition of top management with general counsel and voluntary information disclosure. Journal of Accounting and Economics, 54(1), 19-41.
Lang, M., H., & Lundholm, R. (1993). Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of accounting research, 31(2), 246-271.
Lang, M. H., & Lundholm, R. J. (2000). Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?. Contemporary Accounting Research, 17(4), 623-662.
de La Bruslerie, H., & Gabteni, H. (2014). Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter?. Advances in Accounting, 30(2), 367-380.
Lerner, A. P. (1934). The concept of monopoly and the measurement of monopoly power. The Review of Economic Studies, 1(3), 157-175.
Levin, A., Lin, C. F., & Chu, C. S. J. (2002). Unit root tests in panel data: asymptotic and finite-sample properties. Journal of Econometrics, 108(1), 1-24.
Phillips, P. C., & Xiao, Z. (1998). A primer on unit root testing. Journal of Economic Surveys, 12(5), 423-470.
Shin, Y. C. (2002). The effect of product market competition on corporate voluntary disclosure decisions. Available at SSRN 338361.
Shin, Y. C. (2013). Voluntary disclosure and the type of product market competition: Capacity vs. Price. Journal of Modern Accounting and Auditing, 9(4), 505-526.
Chen, S., Wang, K., & Li, X. (2012). Product market competition, ultimate controlling structure and related party transactions. China Journal of Accounting Research, 5(4), 293-306.
Cheng, E. C., & Courtenay, S. M. (2006). Board composition, regulatory regime and voluntary disclosure. The international journal of accounting, 41(3), 262-289.
Cheng, P., Man, P., & Yi, C. H. (2013). The impact of product market competition on earnings quality. Accounting & Finance, 53(1), 137-162.
Collett, P., & Hrasky, S. (2005). Voluntary disclosure of corporate governance practices by listed Australian companies. Corporate Governance: An International Review, 13(2), 188-196.
Datta, S., Iskandar-Datta, M., & Singh, V. (2013). Product market power, industry structure, and corporate earnings management. Journal of Banking & Finance, 37(8), 3273-3285.
Dickey, D. A., & Fuller, W. A. (1981). Likelihood ratio statistics for autoregressive time series with a unit root. Econometrica: Journal of the Econometric Society, 49(4), 1057-1072.
Frankel, R., McNichols, M., & Wilson, G. P. (1995). Discretionary disclosure and external financing. Accounting Review, 70(1), 135-150.
Francis, J., Nanda, D., & Olsson, P. (2008). Voluntary disclosure, earnings quality, and cost of capital. Journal of accounting research, 46(1), 53-99.
Gietzmann, M., & Ireland, J. (2005). Cost of capital, strategic disclosures and accounting choice. Journal of Business Finance & Accounting, 32(3?4), 599-634.
Healy, P. M., Hutton, A. P., & Palepu, K. G. (1999). Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary accounting research, 16(3), 485-520.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1), 405-440.
Im, K. S., & Pesaran, M. H. Y. Shin (1997):“Testing for Unit Roots in Heterogeneous Panels”. Cambridge: University of Cambridge.
Kreps, D. M., & Scheinkman, J. A. (1983). Quantity precommitment and Bertrand competition yield Cournot outcomes. The Bell Journal of Economics, 326-337.
Kwak, B., Ro, B. T., & Suk, I. (2012). The composition of top management with general counsel and voluntary information disclosure. Journal of Accounting and Economics, 54(1), 19-41.
Lang, M., H., & Lundholm, R. (1993). Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of accounting research, 31(2), 246-271.
Lang, M. H., & Lundholm, R. J. (2000). Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?. Contemporary Accounting Research, 17(4), 623-662.
de La Bruslerie, H., & Gabteni, H. (2014). Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter?. Advances in Accounting, 30(2), 367-380.
Lerner, A. P. (1934). The concept of monopoly and the measurement of monopoly power. The Review of Economic Studies, 1(3), 157-175.
Levin, A., Lin, C. F., & Chu, C. S. J. (2002). Unit root tests in panel data: asymptotic and finite-sample properties. Journal of Econometrics, 108(1), 1-24.
Phillips, P. C., & Xiao, Z. (1998). A primer on unit root testing. Journal of Economic Surveys, 12(5), 423-470.
Shin, Y. C. (2002). The effect of product market competition on corporate voluntary disclosure decisions. Available at SSRN 338361.
Shin, Y. C. (2013). Voluntary disclosure and the type of product market competition: Capacity vs. Price. Journal of Modern Accounting and Auditing, 9(4), 505-526.