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Political pressures and the evolution of disclosure regulation
16 references·1 citing·38 second hop
Political pressures and the evolution of disclosure regulation (2014)Political pressures and the evolution of …The Theory of Economic Regulation (2021)The Theory of Economic Regula…Credibility of Management Forecasts (2005)Credibility of Management For…The Politician and the Judge: Accountability in Government (2004)The Politician and the Judge:…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…The Politics of Government Decision-Making: A Theory of Regulatory Capture (1991)The Politics of Government De…Bargaining in Legislatures (1989)Bargaining in LegislaturesDisclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Discretionary disclosure (1983)Discretionary disclosureA Rational Theory of the Size of Government (1981)A Rational Theory of the Size…Disclosure Laws and Takeover Bids (1980)Disclosure Laws and Takeover …Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Rules Rather than Discretion: The Inconsistency of Optimal Plans (1977)Rules Rather than Discretion:…Toward a More General Theory of Regulation (1976)Toward a More General Theory …A Notion of Equilibrium and Its Possibility Under Majority Rule (1967)A Notion of Equilibrium and I…On the Rationale of Group Decision-making (1948)On the Rationale of Group Dec…The economic consequences of discrete recognition and continuous measurement (2019)The economic consequences of …An Economic Theory of Democracy. (1958)The Logic of Collective Action: Public Goods and the Theory of Groups. (1966)A PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)Varieties of Capitalism (2001)Economic Origins of Dictatorship and Democracy (2005)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Rational Expectations and the Theory of Price Movements (1961)Rational Expectations, the Real Rate of Interest, and the Natural Rate of Unemployment (1973)Equilibria under ‘active’ and ‘passive’ monetary and fiscal policies (1991)Decision Making in Political Systems: Veto Players in Presidentialism, Parliamentarism, Multicameralism and Multipartyism (1995)Veto Players. How Political Institutions Work (2003)Social Choice and Individual Values. (1951)Perfect Equilibrium in a Bargaining Model (1982)The Institutional Dynamics of International Political Orders (1998)Party Policy in Modern Democracies (2006)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)The economic implications of corporate financial reporting (2005)Job Market Signaling (1973)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)The Regulation of Entry (2000)The great reversals: the politics of financial development in the twentieth century (2003)Testing Theories of American Politics: Elites, Interest Groups, and Average Citizens (2014)Budget spillovers and fiscal policy interdependence (1993)The Theory of Incentives: The Principal-Agent Model (2001)A Theory of Competition Among Pressure Groups for Political Influence (1983)World Investment Report (2017)
this work references cited by second hop

References

  • 1977Rules Rather than Discretion: The Inconsistency of Optimal Plans7,896 cited
  • 2021The Theory of Economic Regulation5,483 cited
  • 1981A Rational Theory of the Size of Government5,483 cited
  • 1976Toward a More General Theory of Regulation4,771 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1983Discretionary disclosure3,477 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1948On the Rationale of Group Decision-making2,461 cited
  • 1989Bargaining in Legislatures1,978 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1991The Politics of Government Decision-Making: A Theory of Regulatory Capture1,155 cited
  • 1967A Notion of Equilibrium and Its Possibility Under Majority Rule924 cited
  • 2005Credibility of Management Forecasts914 cited
  • 2004The Politician and the Judge: Accountability in Government904 cited
  • 1980Disclosure Laws and Takeover Bids

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  • 2019The economic consequences of discrete recognition and continuous measurement21 cited