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Agency Cost Reduction Associated with EU Financial Reporting Reform
16 references·0 citing·32 second hopsampled
Agency Cost Reduction Associated with EU Financial Reporting Reform (2008)Agency Cost Reduction Associated with EU …Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective (2005)Comparative Value Relevance A…Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions (2004)Ultimate Ownership, Income Ma…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market (2003)IAS Versus U.S. GAAP: Informa…The ultimate ownership of Western European corporations (2002)The ultimate ownership of Wes…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)Disentangling the Incentive a…Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Understanding Risk and Return (1993)Understanding Risk and ReturnTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)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)The arbitrage theory of capital asset pricing (1976)Macroeconomics and Reality (1980)The Conditional CAPM and the Cross-Section of Expected Returns (1996)Consumption, Aggregate Wealth, and Expected Stock Returns (2001)… and the Cross-Section of Expected Returns (2015)Limited-dependent and qualitative variables in econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A Survey of Corporate Governance (1997)Earnings management and investor protection: an international comparison (2003)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)Investor protection and corporate governance (2000)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Politically Connected Firms (2006)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
  • 2002The ultimate ownership of Western European corporations3,798 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1993Understanding Risk and Return1,797 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 2004Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions593 cited
  • 2005

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Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective
586 cited
  • 2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market529 cited
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