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Corporate Governance and the Timeliness of Financial Reporting: A Comparative Study of Kenya and the United States of America
16 references·16 citing·38 second hopsampled
Corporate Governance and the Timeliness of Financial Reporting: A Comparative Study of Kenya and the United States of America (2008)Corporate Governance and the Timeliness o…OECD Principles of Corporate Governance (2006)OECD Principles of Corporate …The Association between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings (2005)The Association between Big 6…Corporate Governance (2004)Corporate GovernanceOn the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom (2001)On the Asymmetric Recognition…Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports (2001)Conservatism, Optimal Disclos…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999)International Differences in …Corporate Reporting on the Internet (1999)Corporate Reporting on the In…Political Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis. (1998)Political Costs and Earnings …The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Audit delay and the timeliness of corporate reporting* (1989)Audit delay and the timelines…Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)Timeliness of Reporting and t…An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns (1984)An Empirical Investigation of…The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis (1980)The Association Between Selec…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Corporate Governance in Transition and Developing Economies: A Case Study of Zimbabwe (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Vietnam (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Uruguay (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Ukraine (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of the Philippines (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of South Africa (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Slovenia (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Slovakia (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Senegal (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Pakistan (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Nepal (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Moldova (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Mauritius (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Malaysia (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Indonesia (2010)Corporate Governance in Trans…Corporate Governance in Transition and Developing Economies: A Case Study of Hungary (2010)Corporate Governance in Trans…Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Discretionary disclosure (1983)An Examination of Audit Delay: Further Evidence from New Zealand (1991)The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era (2006)Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Disclosure level and the cost of equity capital. (1997)The determinants of Internet financial reporting (2002)The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies (2004)Financial Accounting Standards Board (FASB) (2008)The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™ (2013)Value and Capital (1939)Price and return models (1995)ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY (2000)The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: evidence from the UK (2004)Corporate suppliers and customers and accounting conservatism (2011)Constraints on short-selling and asset price adjustment to private information (1987)Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Capital markets research in accounting (2001)The effect of corporate governance on sustainability disclosure (2010)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)ESG impact on performance of US S&P 500-listed firms (2020)Accounts Manipulation: A Literature Review and Proposed Conceptual Framework (2004)A Political–economic Analysis of Auditor Reporting and Auditor Switches (2006)International Financial Reporting Standards and the quality of financial statement information (2010)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 2006OECD Principles of Corporate Governance1,104 cited
  • 1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements698 cited
  • 1999Corporate Reporting on the Internet566 cited
  • 1999International Differences in the Timeliness, Conservatism, and Classification of Earnings458 cited
  • 1989Audit delay and the timeliness of corporate reporting*405 cited
  • 1998Political Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis.348 cited
  • 2001Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports340 cited
  • 1984An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns334 cited
  • 2004Corporate Governance310 cited
  • 2001On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom297 cited
  • 2005The Association between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings

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239 cited
  • 1980The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis235 cited
  • Cited by

    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of South Africa43 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Hungary43 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Vietnam43 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of the Philippines43 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Pakistan43 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Slovakia43 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Ukraine42 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Nepal42 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Senegal42 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Uruguay42 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Moldova42 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Mauritius42 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Indonesia42 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Zimbabwe42 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Malaysia42 cited
    • 2010Corporate Governance in Transition and Developing Economies: A Case Study of Slovenia42 cited