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Product Market Competition, Legal Institutions, and Accounting Conservatism
16 references·4 citing·36 second hop
Product Market Competition, Legal Institutions, and Accounting Conservatism (2015)Product Market Competition, Legal Institu…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Private credit in 129 countries☆ (2007)Private credit in 129 countri…What Works in Securities Laws? (2006)What Works in Securities Laws?The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…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…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)The information content of st…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Law and Finance (1998)Law and FinanceThe conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Positive Accounting Theory (1985)Positive Accounting TheoryVoluntary IFRS adoption and accounting quality: Evidence from Japan (2020)Voluntary IFRS adoption and a…Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS? (2019)Do differences in national cu…Mandatory IFRS adoption in Europe: effect on the conservative financial reporting (2018)Mandatory IFRS adoption in Eu…Ethical image, corporate social responsibility, and R&D valuation (2016)Ethical image, corporate soci…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Credit Rationing in Markets with Imperfect Information (1981)Legal Determinants of External Finance (1997)Bank Competition and Financial Stability (2008)The Economic Consequences of Legal Origins (2008)The Economics of Privacy (2016)The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)A Contribution to the Theory of Economic Growth (1956)Increasing Returns and Long-Run Growth (1986)Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk (2001)R2 around the world: New theory and new tests☆ (2005)Does board gender diversity improve the informativeness of stock prices? (2011)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)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)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2007Private credit in 129 countries☆2,798 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

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1,687 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • Cited by

    • 2016Ethical image, corporate social responsibility, and R&D valuation39 cited
    • 2019Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?25 cited
    • 2020Voluntary IFRS adoption and accounting quality: Evidence from Japan21 cited
    • 2018Mandatory IFRS adoption in Europe: effect on the conservative financial reporting19 cited