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Investor Protection Laws, Accounting and Auditing Around the World
16 references·12 citing·22 second hop
Investor Protection Laws, Accounting and Auditing Around the World (2001)Investor Protection Laws, Accounting and …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Investor protection and corporate governance (2000)Investor protection and corpo…Financial Development and Economic Growth: Views and Agenda (1999)Financial Development and Eco…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceAgency Problems and Dividend Policies Around the World (1998)Agency Problems and Dividend …Legal Determinants of External Finance (1997)Legal Determinants of Externa…Law and Finance (1996)Law and FinanceFirms, Contracts, and Financial Structure (1995)Firms, Contracts, and Financi…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Positive Accounting Theory (1985)Positive Accounting TheoryTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Modern Corporation and Private Property (1933)The Modern Corporation and Pr…Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing (2015)Effect of audit quality and a…Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program (2014)Firm-Specific Characteristics…Legal Regime and Financial Reporting Quality (2013)Legal Regime and Financial Re…Testing trade‐off and pecking order models of capital structure: does legal system matter? (2011)Testing trade‐off and pecking…Corporate Governance, Legal Environment, and Auditor Choice in Emerging Markets (2010)Corporate Governance, Legal E…Does Disclosure Regulation Work? Evidence from International IPO Markets (2009)Does Disclosure Regulation Wo…Political Incentives to Suppress Negative Financial Information: Evidence from State-Controlled Chinese Firms (2008)Political Incentives to Suppr…Corporate value, ultimate control and law protection for investors in Western Europe (2008)Corporate value, ultimate con…Takeover Laws And Financial Development (2006)Takeover Laws And Financial D…Analysts' Forecasts in Asian‐Pacific Markets: The Relationship among Macroeconomic Factors, Accounting Systems, Bias and Accuracy (2006)Analysts' Forecasts in Asian‐…Stock Exchange Disclosure and Market Liquidity: An Analysis of 50 International Exchanges (2003)Stock Exchange Disclosure and…Financial Development and the Composition of Industrial Growth (2003)Financial Development and the…The Problem of Social Cost (1960)Corporate financing and investment decisions when firms have information that investors do not have (1984)What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Corporate Governance and Equity Prices (2003)Law, finance, and economic growth in China (2005)Separation of Ownership and Control (1983)International Accounting Standards and Accounting Quality (2008)The separation of ownership and control in East Asian Corporations (2000)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998Law and Finance17,902 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1933The Modern Corporation and Private Property7,361 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1995Firms, Contracts, and Financial Structure4,671 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1998Agency Problems and Dividend Policies Around the World3,179 cited
  • 1999Financial Development and Economic Growth: Views and Agenda2,978 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1996

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Law and Finance
2,451 cited

Cited by

  • 2015Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing67 cited
  • 2006Takeover Laws And Financial Development53 cited
  • 2013Legal Regime and Financial Reporting Quality42 cited
  • 2011Testing trade‐off and pecking order models of capital structure: does legal system matter?34 cited
  • 2008Political Incentives to Suppress Negative Financial Information: Evidence from State-Controlled Chinese Firms34 cited
  • 2003Stock Exchange Disclosure and Market Liquidity: An Analysis of 50 International Exchanges33 cited
  • 2008Corporate value, ultimate control and law protection for investors in Western Europe31 cited
  • 2006Analysts' Forecasts in Asian‐Pacific Markets: The Relationship among Macroeconomic Factors, Accounting Systems, Bias and Accuracy31 cited
  • 2010Corporate Governance, Legal Environment, and Auditor Choice in Emerging Markets28 cited
  • 2009Does Disclosure Regulation Work? Evidence from International IPO Markets20 cited
  • 2014Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program16 cited
  • 2003Financial Development and the Composition of Industrial Growth13 cited