Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Financial disclosure and accounting harmonization: cases of three listed companies in China

9 references·5 citing·43 second hop

FromToDepth

this work references cited by second hop

References

1970EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK*15,723 cited
1970Efficient Capital Markets: A Review of Theory and Empirical Work13,616 cited
1985Positive Accounting Theory5,837 cited
1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
1998Information asymmetry, market segmentation and the pricing of cross-listed shares: theory and evidence from Chinese A and B shares230 cited
1980Market failure fallacies and accounting information162 cited
1999A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange110 cited
1986The regulation of accounting74 cited

Cited by

2009Firm-specific determinants of the extent of compliance with international accounting standards in the corporate annual reports of companies listed on the Egyptian Stock Exchange: a positive accounting approach29 cited
2023The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis28 cited
2020Local implementation of global accounting reform: evidence from a developing country25 cited
2023IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

24 cited

2010Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -particular Case Of Intangible Assets-19 cited