Concepedia

Material Event Disclosure

Material Event Disclosure is a formal reporting requirement in financial accounting that mandates the timely disclosure of significant occurrences or developments affecting an entity’s financial condition, performance, or prospects, distinguishing it from routine periodic reporting by its focus on specific, non-recurring events with substantial decision-useful implications for stakeholders.

6

Publications

341

Citations

11

Authors

10

Institutions

Publications per year

2017–2026

2

Variants

Material Event Reporting

Parents

Publications

6

The new Form 8-K disclosures

Alina Lerman, Joshua Livnat · Review of Accounting Studies · 2009 · 212 citations · Full text

, , +17

An Analysis of “Little r” Restatements

Christine E.L. Tan, Susan M. Young · Accounting Horizons · 2015 · 60 citations

, , +17

Leveraging Big Data to Study Information Dissemination of Material Firm Events

Bin Li, Mohan Venkatachalam · Journal of Accounting Research · 2021 · 22 citations

, , +17

The New Form 8-K Disclosures

Alina Lerman, Joshua Livnat · SSRN Electronic Journal · 2008 · 18 citations · Full text

, , +17

Environmental event materiality and decision making

Jeffrey Faux · Managerial Auditing Journal · 2012 · 16 citations

, , +14

1–5 of 6

Authors

11

  1. AL
    Alina Lerman

    University of Connecticut, United States

    2 publications · 230 citations

    2

    h-index

  2. JL
    Joshua Livnat

    New York University, United States

    2 publications · 230 citations

    2

    h-index

  3. JJ
    Jaime J. Schmidt

    The University of Texas at Austin, United States

    1 publications · 13 citations

    1

    h-index

  4. BL
    Bin Li

    University of Houston, United States

    1 publications · 22 citations

    1

    h-index

  5. MV
    Mohan Venkatachalam

    Duke University, United States

    1 publications · 22 citations

    1

    h-index

1–5 of 11

Institutions

10

  1. New York University

    New York, United States

    2 h-index

    3 publications

    442 citations

  2. University of Illinois Urbana-Champaign

    Urbana, United States

    1 h-index

    2 publications

    26 citations

  3. University of Houston

    Houston, United States

    1 h-index

    1 publications

    22 citations

  4. University of Missouri

    Columbia, United States

    1 h-index

    1 publications

    13 citations

  5. Fordham University

    New York, United States

    1 h-index

    2 publications

    120 citations

  6. The University of Texas at Austin

    Austin, United States

    1 h-index

    1 publications

    13 citations

  7. Victoria University

    Melbourne, Australia

    1 h-index

    1 publications

    16 citations

  8. Duke University

    Durham, United States

    1 h-index

    1 publications

    22 citations

1–8 of 10

Venues

  1. Accounting Horizons

    1 publications · 60 citations

    1

    h-index

  2. Journal of Accounting Research

    JAR · 1 publications · 22 citations

    1

    h-index

  3. The Accounting Review

    1 publications · 13 citations

    1

    h-index

  4. Review of Accounting Studies

    1 publications · 212 citations

    1

    h-index

  5. SSRN Electronic Journal

    Repository · 1 publications · 18 citations

    1

    h-index

1–5