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Financial Reporting Transparency
16 references·16 citing·30 second hopsampled
Financial Reporting Transparency (2008)Financial Reporting TransparencyThe market pricing of accruals quality (2005)The market pricing of accrual…Information and the Cost of Capital (2004)Information and the Cost of C…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital (2002)A Re‐examination of Disclosur…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Law and Finance (1998)Law and FinanceOn Persistence in Mutual Fund Performance (1997)On Persistence in Mutual Fund…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Disclosure Policy, Informatio…Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Returns to Buying Winners and…Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Asset pricing and the bid-ask spread (1986)Asset pricing and the bid-ask…Continuous Auctions and Insider Trading (1985)Continuous Auctions and Insid…Value and Capital (1939)Value and CapitalThe multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU (2021)The multi-faceted dimensions …Modern Slavery Disclosure Regulation and Global Supply Chains: Insights from Stakeholder Narratives on the UK Modern Slavery Act (2021)Modern Slavery Disclosure Reg…Enhancing environmental information transparency through corporate social responsibility reporting regulation (2021)Enhancing environmental infor…The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments (2020)The Effect of CSR Assurance a…The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure (2019)The Role of Existing Regulati…Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value? (2019)Do Investors Value Higher Fin…The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe (2018)The effect of corruption and …Non‐GAAP Earnings Disclosure in Loss Firms (2018)Non‐GAAP Earnings Disclosure …Governance, religious assurance and Islamic banks: Do Shariah boards effectively serve? (2018)Governance, religious assuran…The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes (2015)The qualitative characteristi…IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels (2015)IFRS Mandatory disclosures in…Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management (2015)Disclosure transparency about…Value relevance of IFRS mandatory disclosure requirements (2014)Value relevance of IFRS manda…Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items (2014)Mental Accounting and Disaggr…Consequences of XBRL Standardization on Financial Statement Data (2012)Consequences of XBRL Standard…A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations (2012)A disclosure index to measure…Coefficient Alpha and the Internal Structure of Tests (1951)The Cross-Section of Expected Stock Returns (1992)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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)The relationship between return and market value of common stocks (1981)The theory and practice of econometrics (1986)Liquidity Risk and Expected Stock Returns (2003)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Does the Stock Market Overreact? (1985)Multifactor Explanations of Asset Pricing Anomalies (1996)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Noise Trader Risk in Financial Markets (1990)Investor Psychology and Security Market Under‐ and Overreactions (1998)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1998Law and Finance17,902 cited
  • 1997On Persistence in Mutual Fund Performance17,267 cited
  • 1993Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency11,575 cited
  • 1985Continuous Auctions and Insider Trading9,626 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1986Asset pricing and the bid-ask spread5,087 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1939Value and Capital2,893 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital1,457 cited
  • 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*

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1,183 cited

Cited by

  • 2021Enhancing environmental information transparency through corporate social responsibility reporting regulation229 cited
  • 2018Non‐GAAP Earnings Disclosure in Loss Firms163 cited
  • 2012Consequences of XBRL Standardization on Financial Statement Data116 cited
  • 2015The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes106 cited
  • 2019Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value?104 cited
  • 2021Modern Slavery Disclosure Regulation and Global Supply Chains: Insights from Stakeholder Narratives on the UK Modern Slavery Act102 cited
  • 2015IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels100 cited
  • 2018Governance, religious assurance and Islamic banks: Do Shariah boards effectively serve?91 cited
  • 2014Value relevance of IFRS mandatory disclosure requirements88 cited
  • 2015Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management82 cited
  • 2018The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe81 cited
  • 2012A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations80 cited
  • 2019The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure77 cited
  • 2014Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items73 cited
  • 2020The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments63 cited
  • 2021The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU63 cited