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How to Measure Country Level Financial Reporting Quality?
16 references·0 citing·32 second hop
How to Measure Country Level Financial Reporting Quality? (2012)How to Measure Country Level Financial Re…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…What Works in Securities Laws? (2006)What Works in Securities Laws?Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Financial accounting information and corporate governance (2001)Financial accounting informat…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Investor protection and corporate governance (2000)Investor protection and corpo…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Law and Finance (1996)Law and FinanceDetecting Earnings Management. (1995)Detecting Earnings Management.Institutions, Institutional Change and Economic Performance (1991)Institutions, Institutional C…Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional C…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)The economic implications of corporate financial reporting (2005)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)The Problem of Social Cost (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Corporate Governance and Equity Prices (2003)Law, Finance, and Economic Growth in China (2003)Crime and Punishment: An Economic Approach (1968)Finance and Growth: Theory and Evidence (2004)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)An Empirical Evaluation of Accounting Income Numbers (1968)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)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Corruption and Growth (1995)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)Not So Different After All: A Cross-Discipline View Of Trust (1998)
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References

  • 1990Institutions, Institutional Change and Economic Performance34,012 cited
  • 1991Institutions, Institutional Change and Economic Performance24,938 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1996Law and Finance2,451 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries

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