Disclosure policy choices of UK firms receiving modified audit reports

American Institute of Certified Public Accountants, 1993, Vols. 1 2 Amihud, 1986, Asset pricing and the bid ask spread, Journal of Financial Economics, 17, 223, 10.1016/0304-405X(86)90065-6 1991 Blacconiere, 1994, Environmental disclosures, regulatory costs, and changes in firm value, Journal of Accounting and Economics, 18, 357, 10.1016/0165-4101(94)90026-4 Brennan, 1995, Disclosures in profit forecasts: evidence from UK takeover bids, University College, Dublin and the University of Warwick working paper Botosan, 1997, Disclosure level and the cost of equity capital, Accounting Review, 72, 323 Clarkson, 1996, On the diversification, observability, and measurement of estimation risk, Journal of Financial and Quantitative Analysis, 31, 69, 10.2307/2331387 Diamond, 1991, Disclosure, liquidity, and the cost of capital, Journal of Finance, 46, 1325, 10.1111/j.1540-6261.1991.tb04620.x Francis, 1994, Shareholder litigation and corporate disclosures, Journal of Accounting Research, 32, 137, 10.2307/2491279 Frost, 1994, Uncertainty-modified audit reports and future earnings, Auditing: A Journal of Practice and Theory, 22 Frost, 1997 Frost, 1994, Accounting disclosure practices in the United States and the United Kingdom, Journal of Accounting Research, 32, 75, 10.2307/2491388 Garside, 1994, What should we tell them?, Accountancy, 83 1995 Healy, 1993, The effect of firm's disclosure strategies on stock prices, Accounting Horizons, 7, 1 Healy, 1996 Hoskins, 1994, Nettles that must be grasped, Accountancy, 75 Institute of Chartered Accountants in England and Wales (ICAEW), 1992, Auditing and reporting 1992 1993, 19 Johnson, 1995 Johnson, 1990, vol. 1 Kasznik, 1995, To warn or not to warn: Management Disclosures in the Face of an earnings surprise, Accounting Review, 70, 113 London Stock Exchange, 1990 London Stock Exchange, 1995 London Stock Exchange, 1995 Moir, 1989, The inequality of information, Observer Nelson, 1991, Regulating the securities industry an overview Perry, 1996, UK PR firms grapple over whispers policy, Reuters News Service, 7 Securities and Investments Board, 1995 Skinner, 1994, Why firms voluntarily disclose bad news, Journal of Accounting Research, 32, 38, 10.2307/2491386 Smith, 1992 Warner, 1988, Stock prices and top management changes, Journal of Financial Economics, 20, 461, 10.1016/0304-405X(88)90054-2 Warren, Gorham & Lamont, 1994 Weisbach, 1988, Outside directors and CEO turnover, Journal of Financial Economics, 20, 431, 10.1016/0304-405X(88)90053-0