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Institutional Environment, Ownership, and Disclosure of Intangibles: Evidence from East Asia
16 references·4 citing·35 second hop
Institutional Environment, Ownership, and Disclosure of Intangibles: Evidence from East Asia (2013)Institutional Environment, Ownership, and…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…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…Corporate governance, investor protection, and performance in emerging markets (2003)Corporate governance, investo…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…The information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)The information content of st…Investor protection and corporate governance (2000)Investor protection and corpo…Law and Finance (1998)Law and FinanceDisclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Basic Content Analysis (1990)Basic Content AnalysisManagement ownership and market valuation (1988)Management ownership and mark…Does CEO–Auditor Dialect Connectedness Trigger Audit Opinion Shopping? Evidence from China (2022)Does CEO–Auditor Dialect Conn…Firm-specific corporate governance and analysts’ earnings forecast characteristics (2018)Firm-specific corporate gover…Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries (2018)Corporate Ownership, Internet…Institutional ownership and information transparency: Role of technology intensities and industries (2015)Institutional ownership and i…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The Problem of Social Cost (1960)Corporate Governance and Equity Prices (2003)Law, finance, and economic growth in China (2005)Corporate Ownership Around the World (1999)How do family ownership, control and management affect firm value? (2005)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)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)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Qualitative content analysis in nursing research: concepts, procedures and measures to achieve trustworthiness (2003)Three Approaches to Qualitative Content Analysis (2005)The qualitative content analysis process (2008)Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)The ultimate ownership of Western European corporations (2002)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1990Basic Content Analysis7,746 cited
  • 1988Management ownership and market valuation6,910 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2003Corporate governance, investor protection, and performance in emerging markets2,227 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited

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  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • Cited by

    • 2018Firm-specific corporate governance and analysts’ earnings forecast characteristics23 cited
    • 2015Institutional ownership and information transparency: Role of technology intensities and industries23 cited
    • 2022Does CEO–Auditor Dialect Connectedness Trigger Audit Opinion Shopping? Evidence from China21 cited
    • 2018Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries17 cited