世界十大高楼（7）

Marquardt, C. A., and C. I. Weidman. "Voluntary Disclosure, Information Asymmetry, and Insider Selling through Secondary Offerings. " Contemporary Accounting Research (1998), pg. 505-46.

McNichols, M., "Evidence of Informational Asymmetries from Management Forecasts and Stock Returns." The Accounting Review (January 1989), pg. 1-27.

Noe, C. F., "Voluntary Disclosures and Insider Transactions. " Journal of Accounting and Economics (June 1999), pg. 305-26.

Mohanram, P., "How Do Firms Chooses Among Different Modes of Investor Communication? " New York University working paper, February 1999.

Patell, J., "Corporate Forecasts of Earnings Per Share and Stock Price Behavior." Journal of Accounting Research (Autumn 1976), pg. 246-76.

Penman, S., "An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts, Journal of Accounting Research (Spring 1980), pg. 132-60.

Pownall, G., and G. Waymire, "Voluntary Disclosure Credibility and Security Prices: Evidence from Management Earnings Forecasts, 1969-73." Journal of Accounting Research (Autumn 1989), pg. 227-45.

Ruland, W., S. Tung, and N. E. George. "Factors Associated with Disclosure of Managers' Forecasts. " The Accounting Review (July 1990), pg. 710-21.

Sengupta, P., "Corporate Disclosure Quality and the Cost of Debt. " The Accounting Review (October 1998), pg. 459-74.

Schrand, C. M. and B. R. Walther. "Discretionary Reporting of Earnings Components. " Wharton working paper, February 1996.

Skinner, D. J., "Why Firms Voluntarily Disclose Bad News." Journal of Accounting Research (Spring 1994), pg. 38-60.

Skinner, D. J., "Earnings Disclosures and Shareholder Lawsuits. " Journal of Accounting and Economics (1997), pg. 249-82.

Tasker, S. C., "Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure. " Review of Accounting Studies (1998), pg. 137-67.

Waymire, G., "Additional Evidence of the Information Content of Management Earnings Forecasts," Journal of Accounting Research (Autumn 1984), pg. 703-18.

Waymire, G., "Earnings Volatility and Voluntary Management Earnings Forecast Disclosure," Journal of Accounting Research (Spring 1985), pg. 268-95.

Waymire, G., "Additional Evidence on the Accuracy of Analysts' Forecasts Before and After Voluntary Management Forecasts," The Accounting Review (January 1986), pg. 129-42.

Williams, P. A., "The Relation between a Prior Earnings Forecast by Management and Analyst Response to a Current Management Forecast. " The Accounting Review (January 1996), pg. 103-13.

Wysocki, P. "Cheap Talk on the Web: The Determinants of Postings on Stock Message Boards. " University of Michigan working paper, November 1999.

Diamond, Douglas W., and Robert E. Verrecchia. "Disclosure, Liquidity, and the Cost of Capital," The Journal of Finance 66 (September 1991): 1325-1355.

Diamond, Douglas W., "Monitoring and Reputation: The Choice Between Bank Loans and Directly Placed Debt, " Journal of Political Economy, 99 (1991): 688-721.

Dye, Ronald A., "Proprietary and Nonproprietary Information," Journal of Accounting Research, 23 (Spring 1985): 123-145.

Fishman, Michael J., and Kathleen M. Hagerty, "Madatory Disclosure, " The New Palgrave Dictionary of Economics and Law, ed. Peter Newman, Macmillan Press, 1997.

Gigler, Frank B., "Self-Enforcing Voluntary Disclosure," Journal of Accounting Research, 32 (Autumn 1994): 224-40.

Jung, Woon-Oh and Young K. Kwon. "Disclosure When the Market is Unsure of Information Endowment of Managers," Journal of Accounting Research, 26 (Spring 1988): 146-53.

Kim, Oliver and Robert E. Verrecchia, "Market Reaction to Anticipated Announcements," Journal of Financial Economics 30, 1991: 273-309.

Kim, Oliver and Robert E. Verrecchia. "Market Liquidity and Volume around Earnings Announcements, " Journal of Accounting and Economics 17 (1994): 41-67.

Ross, Stephen, "Disclosure Regulation in Financial Markets: Implications of Modern Finance Theory and Signaling Theory," in Franklin Edwards (ed.), Issues in Financial Regulation, McGraw Hill, 1979: 177-202.

Verrecchia, Robert E. "Discretionary Disclosure," Journal of Accounting and Economics 5 (December 1983): 179-94.

Verrecchia, Robert E. "Endogenous Proprietary Costs through Firm Interdependence," Journal of Accounting and Economics 12 (January 1990): 245-50.

Verrecchia, Robert E. "Information Quality and Discretionary Disclosure," Journal of Accounting and Economics 12 (March 1990): 365-380.

Wagenhofer, Alfred, "Voluntary Disclosure with a Strategic Opponent," Journal of Accounting and Economics 12, (1990): 341-363.

　(2)Discretionary Disclosure Research I

Verrecchia, R. E. 1983. "Discretionary Disclosure. " Journal of Accounting and Economics 5: 179-194.

Verrecchia, R. E. 1990. "Information Quality and Discretionary Disclosure. " Journal of Accounting and Economics 12: 365-380.

Jung, W., and Y. K. Kwon. 1988. "Disclosure When the Market is Unsure of Information Endowment of Managers. " Journal of Accounting Research 26: 146-153.

Scott, T. W. 1994. "Incentives and Disincentives for Financial Disclosure: Voluntary Disclosure of Defined Benefit Pension Plan Information by Canadian Firms. " The Accounting Review 69: 26-43.

　(3)Discretionary Disclosure Research II

Healy, P. M. and K. G. Palepu. "The Effect of Firms' Financial Disclosure Strategies on Stock Prices. " Accounting Horizons 7 (1993): 1-11.

Lev, B., and S. Penman. "Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices. " Journal of Accounting Research 28 (1990): 49-76.

Pownall, G., C. Wasley, and G. Waymire. "The Stock Price Effects of Alternative Types of Management Earnings Forecasts. " Accounting Review 68 (1993): 896-912.

Skinner, D. J. "Why Firms Voluntarily Disclose Bad News. " Journal of Accounting Research 32 (1994): 38-60.

　(4)Discretionary Disclosure Research III

Botosan, C. A. "Disclosure Level and the Cost of Equity Capital. " The Accounting Review 72 (July 1997): 323-349.

Lang, M., and R. Lundholm. "Corporate Disclosure and Analyst Behavior." The Accounting Review 71 (October 1996): 467-492.

Soffer, L. C., S. R. Thiagarajan, and B. R. Walther, "Market Reaction to Earnings Preannouncements. " Unpublished paper, October 1998.

Brown, L. D., "Managerial Behavior and the Bias in Analysts' Earnings Forecasts. " Unpublished paper, November, 1998.

Kasznik, R. "On the Association Between Voluntary Disclosure and Earnings Management." Forthcoming, Journal of Accounting Research, 1999.*

 　(5)Current Financial-Reporting Topics

Bernard, V. and K. Schipper, "Recognition and Disclosure in Financial Reporting, " Unpublished paper, University of Michigan, November 1994.

Barth, M. E., W. H. Beaver and W. R. Landsman, "The Market Valuation Implications of Net Periodic Pension Cost Components", Journal of Accounting and Economics 15 (1992): 27-62.

Venkatachalam, M. "Value relevance of banks' derivatives disclosures. " Journal of Accounting and Economics 22 (1996): 327-355.

Skinner, Douglas J. "Are Disclosures About Bank Derivatives and Employee Stock Options 'Value Relevant'? " Journal of Accounting & Economics 22 (1996): 393-405.

Lev, B. "The Boundaries of Financial Reporting and How To Extend Them, " Unpublished paper, NYU, August 1996.