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Determinants of Readability of Financial Reports of U.S.-Listed Asian Companies
16 references·3 citing·37 second hop
Determinants of Readability of Financial Reports of U.S.-Listed Asian Companies (2014)Determinants of Readability of Financial …Discussion of “Annual report readability, current earnings, and earnings persistence” (2008)Discussion of “Annual report …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)The “Incomplete Revelation Hy…Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)Culture's Consequences: Compa…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices (1998)Spontaneous Harmonization Eff…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Voluntary Disclosure in the Annual Reports of New Zealand Companies (1995)Voluntary Disclosure in the A…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Separation of Ownership and Control (1983)Separation of Ownership and C…Culture's Consequences: International Differences in Work-Related Values. (1983)Culture's Consequences: Inter…Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: Inter…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Technique of Clear Writing. (1968)The Technique of Clear Writin…The Art of Readable Writing (1950)The Art of Readable WritingVoluntary disclosure and complexity of reporting in Egypt: the roles of profitability and earnings management (2021)Voluntary disclosure and comp…Culture and annual report readability (2021)Culture and annual report rea…The Readability of Sustainability Reporting in New Zealand over time (2020)The Readability of Sustainabi…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)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)The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Internal organisational factors influencing corporate social and ethical reporting (2002)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)The role of information and financial reporting in corporate governance and debt contracting (2010)The effect of institutional ownership on firm transparency and information production (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)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)Law and Finance (1998)Positive Accounting Theory (1985)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests in 20 Countries (1992)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)The weirdest people in the world? (2010)Upper Echelons Theory: An Update (2007)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2002Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations21,666 cited
  • 1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1983Culture's Consequences: International Differences in Work-Related Values.15,062 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1968The Technique of Clear Writing.1,641 cited
  • 2002The “Incomplete Revelation Hypothesis” and Financial Reporting647 cited
  • 1950The Art of Readable Writing565 cited
  • 1995Voluntary Disclosure in the Annual Reports of New Zealand Companies551 cited

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2008
Discussion of “Annual report readability, current earnings, and earnings persistence”
411 cited
  • 1998Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices373 cited
  • Cited by

    • 2020The Readability of Sustainability Reporting in New Zealand over time43 cited
    • 2021Voluntary disclosure and complexity of reporting in Egypt: the roles of profitability and earnings management36 cited
    • 2021Culture and annual report readability29 cited