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Optional accounting criteria under IFRSs and corporate characteristics: evidence from spain
16 references·0 citing·38 second hop
Optional accounting criteria under IFRSs and corporate characteristics: evidence from spain (2011)Optional accounting criteria under IFRSs …The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆ (2006)Political relationships, glob…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders (2003)Characteristics of a firm's i…The Geography of Equity Listing: Why Do Companies List Abroad? (2002)The Geography of Equity Listi…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Law and Finance (1998)Law and FinanceThe influence of company characteristics and accounting regulation on information disclosed by Spanish firms (1997)The influence of company char…The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The Relationship Between the …Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Asan Explanatory Variable for Returns (1991)Earnings Asan Explanatory Var…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Dividend Policy, Growth, and the Valuation of Shares (1961)The relationship between return and market value of common stocks (1981)Price and return models (1995)The Value Relevance of Intangibles: The Case of Software Capitalization (1998)Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)The Problem of Social Cost (1960)A Survey of Corporate Governance (1997)Estimating the Value of Political Connections (2001)Corporate Ownership Around the World (1999)A review of tax research (2010)An Economic Theory of Democracy. (1958)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Using daily stock returns (1985)Capital markets research in accounting (2001)
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References

  • 1998Law and Finance17,902 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 1991Earnings Asan Explanatory Variable for Returns1,017 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2002The Geography of Equity Listing: Why Do Companies List Abroad?858 cited
  • 2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆856 cited
  • 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms809 cited
  • 1994

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The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain
793 cited
  • 2003Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders783 cited
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