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The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers
16 references·2 citing·41 second hop
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this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1997Industry costs of equity5,793 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1996Law and Finance2,451 cited
  • 1997Legal Determinants of External Finance2,032 cited
  • 2003Why are foreign firms listed in the U.S. worth more?1,638 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 2005Conditional and Unconditional Conservatism:Concepts and Modeling704 cited
  • 2001The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises609 cited
  • 2005

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The Law and Economics of Self-Dealing
497 cited

Cited by

  • 2014Are International Financial Reporting Standards–Based and U.S. GAAP–Based Accounting Amounts Comparable? Evidence From U.S. ADRs15 cited
  • 2013The analysis of the effect of tax on profitability indices in listed companies of Tehran Stock Exchange14 cited