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Legislative demands and economic realities: Company and group accounts compared
16 references·5 citing·36 second hop
Legislative demands and economic realities: Company and group accounts compared (2009)Legislative demands and economic realitie…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Payout policy in the 21st century (2005)Payout policy in the 21st cen…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …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…Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Forecasting Bankruptcy More A…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)DISTRIBUTION OF INCOMES OF CO…The impact of IFRS 10 on consolidated financial reporting (2021)The impact of IFRS 10 on cons…Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks (2020)Predicting Audit Opinion in C…Unintended Consequences of Changing Accounting Standards: The Case of Fair Value Accounting and Mandatory Dividends (2014)Unintended Consequences of Ch…Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach? (2012)Does the Control-based Approa…Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study (2007)Attribute differences between…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Modeling Term Structures of Defaultable Bonds (1999)Forecasting Default with the Merton Distance to Default Model (2008)In Search of Distress Risk (2008)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Behavior of Stock-Market Prices (1965)The Capital Structure Puzzle (1984)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1956DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES3,426 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2001Forecasting Bankruptcy More Accurately: A Simple Hazard Model2,655 cited
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  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2005Payout policy in the 21st century2,268 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?

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2,181 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
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    • 2012Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?23 cited
    • 2021The impact of IFRS 10 on consolidated financial reporting19 cited
    • 2007Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study18 cited