{"id":"https://openalex.org/W2521973223","doi":"https://doi.org/10.1016/j.jacceco.2016.08.001","title":"Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure","display_name":"Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure","publication_year":2016,"publication_date":"2016-09-20","ids":{"openalex":"https://openalex.org/W2521973223","doi":"https://doi.org/10.1016/j.jacceco.2016.08.001","mag":"2521973223"},"language":"en","primary_location":{"id":"doi:10.1016/j.jacceco.2016.08.001","doi":"https://doi.org/10.1016/j.jacceco.2016.08.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jacceco.2016.08.001","pdf_url":null,"source":{"id":"https://openalex.org/S62142384","display_name":"Journal of Accounting and Economics","issn_l":"0165-4101","issn":["0165-4101","1879-1980"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Economics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2839274","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073529789","display_name":"Travis A. Dyer","orcid":"https://orcid.org/0000-0002-4524-643X","observed_orcids":["https://orcid.org/0000-0002-4524-643X"]},"institutions":[{"id":"https://openalex.org/I114027177","display_name":"University of North Carolina at Chapel Hill","ror":"https://ror.org/0130frc33","country_code":"US","type":"education","lineage":["https://openalex.org/I114027177"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Travis Dyer","raw_affiliation_strings":["The University of North Carolina at Chapel Hill, United States"],"raw_orcid":"https://orcid.org/0000-0002-4524-643X","affiliations":[{"raw_affiliation_string":"The University of North Carolina at Chapel Hill, United States","institution_ids":["https://openalex.org/I114027177"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016588287","display_name":"Mark H. Lang","orcid":"https://orcid.org/0000-0002-6311-9733","observed_orcids":["https://orcid.org/0000-0002-6311-9733"]},"institutions":[{"id":"https://openalex.org/I114027177","display_name":"University of North Carolina at Chapel Hill","ror":"https://ror.org/0130frc33","country_code":"US","type":"education","lineage":["https://openalex.org/I114027177"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Mark Lang","raw_affiliation_strings":["The University of North Carolina at Chapel Hill, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of North Carolina at Chapel Hill, United States","institution_ids":["https://openalex.org/I114027177"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5027769789","display_name":"Lorien Stice\u2010Lawrence","orcid":"https://orcid.org/0000-0002-3837-7167","observed_orcids":["https://orcid.org/0000-0002-3837-7167"]},"institutions":[{"id":"https://openalex.org/I114027177","display_name":"University of North Carolina at Chapel Hill","ror":"https://ror.org/0130frc33","country_code":"US","type":"education","lineage":["https://openalex.org/I114027177"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Lorien Stice-Lawrence","raw_affiliation_strings":["The University of North Carolina at Chapel Hill, United States"],"raw_orcid":"https://orcid.org/0000-0002-3837-7167","affiliations":[{"raw_affiliation_string":"The University of North Carolina at Chapel Hill, United States","institution_ids":["https://openalex.org/I114027177"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5016588287"],"corresponding_institution_ids":["https://openalex.org/I114027177"],"apc_list":{"value":4170,"currency":"USD","value_usd":4170},"apc_paid":null,"fwci":18.0827,"has_fulltext":false,"cited_by_count":50,"citation_normalized_percentile":{"value":0.98892326,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"62","issue":"2-3","first_page":"270","last_page":"276"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9926999807357788,"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":0.9926999807357788,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.006099999882280827,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0003000000142492354,"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":0.996999979019165},{"id":"https://openalex.org/keywords/10-k-reports","display_name":"10-K reports","score":0.7490000128746033},{"id":"https://openalex.org/keywords/disclosure-requirements","display_name":"disclosure requirements","score":0.7459999918937683},{"id":"https://openalex.org/keywords/omitted-variable-bias","display_name":"omitted variable bias","score":0.7020000219345093},{"id":"https://openalex.org/keywords/economics-of-the-firm","display_name":"firm economics","score":0.43299999833106995},{"id":"https://openalex.org/keywords/causal-inference","display_name":"causal inference","score":0.5299999713897705}],"concepts":[{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.9010219573974609},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7040438652038574},{"id":"https://openalex.org/C26077564","wikidata":"https://www.wikidata.org/wiki/Q1910318","display_name":"Turnover","level":2,"score":0.5088539123535156},{"id":"https://openalex.org/C64357122","wikidata":"https://www.wikidata.org/wiki/Q1149766","display_name":"Causality (physics)","level":2,"score":0.4928129017353058},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.4756464660167694},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.46263521909713745},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3297596573829651},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.13918131589889526},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.jacceco.2016.08.001","doi":"https://doi.org/10.1016/j.jacceco.2016.08.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jacceco.2016.08.001","pdf_url":null,"source":{"id":"https://openalex.org/S62142384","display_name":"Journal of Accounting and Economics","issn_l":"0165-4101","issn":["0165-4101","1879-1980"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Economics","raw_type":"journal-article"},{"id":"mag:3121235215","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2839274","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:eee:jaecon:v:62:y:2016:i:2:p:270-276","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0165410116300507","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":{"id":"mag:3121235215","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2839274","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W1499550068","https://openalex.org/W2108303163","https://openalex.org/W2169401476","https://openalex.org/W2313281002","https://openalex.org/W2750514253","https://openalex.org/W3121742200","https://openalex.org/W3122094160","https://openalex.org/W3122309589","https://openalex.org/W3122597312","https://openalex.org/W3122770007","https://openalex.org/W3124613598"],"related_works":["https://openalex.org/W3122770007","https://openalex.org/W3121742200","https://openalex.org/W7009144062","https://openalex.org/W2752447781","https://openalex.org/W2568755226","https://openalex.org/W7034366081","https://openalex.org/W2923112128","https://openalex.org/W2111889217","https://openalex.org/W607908368","https://openalex.org/W2151428644"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":9},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2016-09-30T00:00:00"}
