Concepedia

Initial Disclosures

Initial Disclosures is a formal procedural requirement in discovery within administrative or patent proceedings that consists of the mandatory, early-stage identification and production of key information, documents, witnesses, and potential claims or defenses by a party, distinguishing it from subsequent or supplemental disclosure obligations through its timing, scope, and foundational role in shaping the factual and legal contours of the proceeding.

43

Publications

2.4K

Citations

98

Authors

66

Institutions

Publications per year

2017–2026

16

Parents

Publications

43

Disclosure of fees paid to auditors and the market valuation of earnings surprises

Jere R. Francis, Bin Ke · Review of Accounting Studies · 2006 · 302 citations

, , +15

Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information

H. Scott Asay, William Elliott, Kristina M. Rennekamp · The Accounting Review · 2016 · 205 citations

, , +16

The voluntary inclusion of earnings forecasts in IPO prospectuses*

Peter Clarkson, Alex Dontoh, Gordon D. Richardson et al. · Contemporary Accounting Research · 1992 · 193 citations

, , +17

Riding the Blockchain Mania: Public Firms’ Speculative 8-K Disclosures

Stephanie F. Cheng, Gus De Franco, Haibo Jiang et al. · Management Science · 2019 · 169 citations · Full text

, , +11

An Investigation of the Initial Voluntary Environmental Disclosures Made in Korean Semi-Annual Financial Reports

Jong‐Seo Choi · SSRN Electronic Journal · 2000 · 143 citations · Full text

, , +17

1–5 of 43

Authors

98

  1. RA
    Rachel A. Smith

    Pennsylvania State University, United States

    2 publications · 51 citations

    2

    h-index

  2. JL
    Jennifer L. Koski

    University of Washington, United States

    2 publications · 41 citations

    2

    h-index

  3. MH
    Matthew Haigh

    SOAS University of London, United Kingdom

    2 publications · 35 citations

    2

    h-index

  4. KA
    Katharine Adame

    University of Washington, United States

    2 publications · 41 citations

    2

    h-index

  5. JR
    Jere R. Francis

    University of Missouri, United States

    2 publications · 392 citations

    2

    h-index

1–5 of 98

Institutions

66

  1. Pennsylvania State University

    State College, United States

    5 h-index

    7 publications

    435 citations

  2. University of Washington

    Seattle, United States

    3 h-index

    6 publications

    294 citations

  3. University of Missouri

    Columbia, United States

    3 h-index

    3 publications

    474 citations

  4. Rutgers, The State University of New Jersey

    New Brunswick, United States

    3 h-index

    3 publications

    66 citations

  5. University of Georgia

    Athens, United States

    2 h-index

    2 publications

    49 citations

  6. University of Waterloo

    Waterloo, Canada

    2 h-index

    2 publications

    266 citations

  7. Cornell University

    Ithaca, United States

    2 h-index

    4 publications

    628 citations

  8. The Ohio State University

    Columbus, United States

    2 h-index

    2 publications

    41 citations

1–8 of 66

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 269 citations

    4

    h-index

  2. Management Science

    2 publications · 201 citations

    2

    h-index

  3. The Accounting Review

    2 publications · 222 citations

    2

    h-index

  4. Communication Research

    CR · 2 publications · 158 citations

    2

    h-index

  5. Journal of Accounting Auditing & Finance

    JAAF · 1 publications · 35 citations

    1

    h-index

1–5