{"id":"https://openalex.org/W2027214731","doi":"https://doi.org/10.1504/ijebr.2015.067365","title":"The effect of deregulation and capital market incentives on voluntary disclosure in the electric utility industry","display_name":"The effect of deregulation and capital market incentives on voluntary disclosure in the electric utility industry","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2027214731","doi":"https://doi.org/10.1504/ijebr.2015.067365","mag":"2027214731"},"language":"en","primary_location":{"id":"doi:10.1504/ijebr.2015.067365","doi":"https://doi.org/10.1504/ijebr.2015.067365","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijebr.2015.067365","pdf_url":null,"source":{"id":"https://openalex.org/S187151359","display_name":"International Journal of Economics and Business Research","issn_l":"1756-9850","issn":["1756-9850","1756-9869"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076324419","display_name":"David Gregory DeBoskey","orcid":"https://orcid.org/0000-0001-8995-158X","observed_orcids":["https://orcid.org/0000-0001-8995-158X"]},"institutions":[{"id":"https://openalex.org/I26538001","display_name":"San Diego State University","ror":"https://ror.org/0264fdx42","country_code":"US","type":"education","lineage":["https://openalex.org/I26538001"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"D.G. DeBoskey","raw_affiliation_strings":["The Charles W. Lamden School of Accountancy, College of Business Administration, San Diego State University, 5500 Campanile Drive San Diego, CA 92182\u20138221, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Charles W. Lamden School of Accountancy, College of Business Administration, San Diego State University, 5500 Campanile Drive San Diego, CA 92182\u20138221, USA","institution_ids":["https://openalex.org/I26538001"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5014939202","display_name":"Sara M. Kern","orcid":"https://orcid.org/0000-0003-2825-2675","observed_orcids":["https://orcid.org/0000-0003-2825-2675"]},"institutions":[{"id":"https://openalex.org/I119888943","display_name":"Gonzaga University","ror":"https://ror.org/03ze70h02","country_code":"US","type":"education","lineage":["https://openalex.org/I119888943"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Sara Kern","raw_affiliation_strings":["School of Business Administration, Gonzaga University, 502 E. Boone Ave., AD9, Spokane, WA 99258, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, Gonzaga University, 502 E. Boone Ave., AD9, Spokane, WA 99258, USA","institution_ids":["https://openalex.org/I119888943"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"9","issue":"2","first_page":"186","last_page":"186"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.9929999709129333},{"id":"https://openalex.org/keywords/deregulation","display_name":"deregulation","score":0.7760000228881836},{"id":"https://openalex.org/keywords/electricity-sector","display_name":"electric utilities","score":0.7940000295639038},{"id":"https://openalex.org/keywords/analyst-coverage","display_name":"analyst coverage","score":0.7429999709129333},{"id":"https://openalex.org/keywords/analyst-forecast-revisions","display_name":"analyst forecast revisions","score":0.921999990940094},{"id":"https://openalex.org/keywords/forecast-accuracy","display_name":"forecast accuracy","score":0.7860000133514404}],"concepts":[{"id":"https://openalex.org/C78780426","wikidata":"https://www.wikidata.org/wiki/Q902410","display_name":"Deregulation","level":2,"score":0.9410322308540344},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.8312585353851318},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7599079608917236},{"id":"https://openalex.org/C2777819126","wikidata":"https://www.wikidata.org/wiki/Q1326624","display_name":"Electric utility","level":2,"score":0.6164876818656921},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4859570264816284},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.47437483072280884},{"id":"https://openalex.org/C26077564","wikidata":"https://www.wikidata.org/wiki/Q1910318","display_name":"Turnover","level":2,"score":0.46455758810043335},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.45781129598617554},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.4461383819580078},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.43016910552978516},{"id":"https://openalex.org/C2776436953","wikidata":"https://www.wikidata.org/wiki/Q5163215","display_name":"Consistency (knowledge bases)","level":2,"score":0.41710174083709717},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.35224443674087524},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3357444405555725},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.2985191345214844},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2678965926170349},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.16063061356544495},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C147789679","wikidata":"https://www.wikidata.org/wiki/Q11372","display_name":"Physical chemistry","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1504/ijebr.2015.067365","doi":"https://doi.org/10.1504/ijebr.2015.067365","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijebr.2015.067365","pdf_url":null,"source":{"id":"https://openalex.org/S187151359","display_name":"International Journal of Economics and Business Research","issn_l":"1756-9850","issn":["1756-9850","1756-9869"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics and Business Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ids:ijecbr:v:9:y:2015:i:2:p:186-220","doi":null,"is_oa":false,"landing_page_url":"http://www.inderscience.com/link.php?id=67365","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":24,"referenced_works":["https://openalex.org/W206890942","https://openalex.org/W1593455549","https://openalex.org/W1967896043","https://openalex.org/W1991140982","https://openalex.org/W2014659932","https://openalex.org/W2018102730","https://openalex.org/W2024486678","https://openalex.org/W2044473084","https://openalex.org/W2049756701","https://openalex.org/W2054965424","https://openalex.org/W2062623103","https://openalex.org/W2070179498","https://openalex.org/W2071887345","https://openalex.org/W2084264333","https://openalex.org/W2089419830","https://openalex.org/W2090815169","https://openalex.org/W2155809871","https://openalex.org/W2330547937","https://openalex.org/W3121262331","https://openalex.org/W3123817661","https://openalex.org/W3124257397","https://openalex.org/W3125499115","https://openalex.org/W3125512896","https://openalex.org/W3126137216"],"related_works":["https://openalex.org/W3121262331","https://openalex.org/W4226490501","https://openalex.org/W2980777054","https://openalex.org/W7110908827","https://openalex.org/W1993790499","https://openalex.org/W7025500574","https://openalex.org/W4392690813","https://openalex.org/W2048099901","https://openalex.org/W2965659514","https://openalex.org/W2013356308"],"abstract_inverted_index":{"There":[0],"are":[1],"many":[2],"incentives":[3,16],"that":[4,86,131],"impact":[5,136],"managers'":[6],"disclosure":[7,44,66,113,140],"decisions.":[8],"This":[9,51],"paper":[10,52],"primarily":[11],"examines":[12,54],"one":[13],"of":[14,57,89,114,137],"these":[15],"-":[17],"the":[18,27,48,55,87,90,122,135],"capital":[19,142],"market":[20,143],"incentive.":[21],"We":[22,116],"offer":[23,127],"a":[24,39,77],"unique":[25],"setting,":[26],"electric":[28,91],"utility":[29,92],"industry":[30,93],"as":[31],"it":[32],"transitioned":[33],"through":[34],"deregulation,":[35],"and":[36,45,76,141,147],"we":[37],"show":[38],"positive":[40],"association":[41],"between":[42],"voluntary":[43,101,112],"deregulation":[46,88,138],"in":[47,100],"post\u2013regulation":[49],"era.":[50],"also":[53],"consistency":[56],"four":[58],"proxies":[59],"used":[60],"by":[61],"accounting":[62],"researchers":[63],"to":[64,106,129,133],"measure":[65],"levels:":[67],"analyst":[68,70,73],"following,":[69],"forecast":[71,74],"revisions,":[72],"accuracy,":[75],"self\u2013constructed":[78],"measure.":[79],"Overall,":[80],"our":[81],"results":[82],"provide":[83],"empirical":[84],"evidence":[85,105,120],"is":[94],"strongly":[95],"associated":[96],"with":[97],"an":[98],"increase":[99],"disclosure,":[102],"providing":[103],"additional":[104],"support":[107,128],"existing":[108],"theories":[109],"explaining":[110],"firms'":[111],"information.":[115],"find":[117],"mixed":[118],"supporting":[119],"for":[121],"supplemental":[123],"proxies.":[124],"Our":[125],"findings":[126],"regulators":[130],"seek":[132],"justify":[134],"on":[139],"participants":[144],"including":[145],"analysts":[146],"firms.":[148]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}