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Impact of Disclosure and Corporate Governance on the Association Between Fair Value Gains and Losses and Stock Returns in the Commercial Banking Industry
16 references·0 citing·37 second hop
Impact of Disclosure and Corporate Governance on the Association Between Fair Value Gains and Losses and Stock Returns in the Commercial Banking Industry (2007)Impact of Disclosure and Corporate Govern…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Corporate Governance, Account…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts (2005)The Association between Outsi…Information and the Cost of Capital (2004)Information and the Cost of C…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Financial accounting information and corporate governance (2001)Financial accounting informat…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Does Compulsory School Attendance Affect Schooling and Earnings? (1991)Does Compulsory School Attend…A VARIANCE DECOMPOSITION FOR STOCK RETURNS (1990)A VARIANCE DECOMPOSITION FOR …Specification Tests in Econometrics (1978)Specification Tests in Econom…Job Market Signaling (1973)The analysis of household surveys (1997)Education for Growth: Why and for Whom? (2001)Institutions Rule: The Primacy of Institutions Over Geography and Integration in Economic Development (2004)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Limited-dependent and qualitative variables in econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Law and Finance (1998)What Determines Corporate Transparency? (2004)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Legal Determinants of External Finance (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Continuous Auctions and Insider Trading (1985)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)How does financial reporting quality relate to investment efficiency? (2009)
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References

  • 1978Specification Tests in Econometrics18,788 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 1991Does Compulsory School Attendance Affect Schooling and Earnings?2,564 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1990A VARIANCE DECOMPOSITION FOR STOCK RETURNS1,822 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 2007Corporate Governance, Accounting Outcomes, and Organizational Performance

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1,536 cited
  • 2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts1,393 cited
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