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Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs
16 references·2 citing·40 second hop
Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs (2012)Voluntary IFRS disclosures: evidence from…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Empirical research on accounting choice (2001)Empirical research on account…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Investor protection and corporate governance (2000)Investor protection and corpo…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Financial Dependence and Growth (1996)Financial Dependence and Grow…What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital…Relationship Lending and Lines of Credit in Small Firm Finance (1995)Relationship Lending and Line…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Dynamic Capital Structure Choice: Theory and Tests (1989)Dynamic Capital Structure Cho…AAOIFI governance standards: Sharia disclosure and financial performance for Islamic banks (2019)AAOIFI governance standards: …International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies (2018)International financial repor…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The economic implications of corporate financial reporting (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)Credit Rationing in Markets with Imperfect Information (1981)A Contribution to the Empirics of Economic Growth (1992)Financial intermediation and growth: Causality and causes (2000)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)The Problem of Social Cost (1960)Law and Finance (1998)Corporate Governance and Equity Prices (2003)Disclosure, Liquidity, and the Cost of Capital (1991)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Disclosure level and the cost of equity capital. (1997)How does financial reporting quality relate to investment efficiency? (2009)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)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)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)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)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The Cross-Section of Expected Stock Returns (1992)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Relationship Banking: What Do We Know? (2000)Does Distance Still Matter? The Information Revolution in Small Business Lending (2002)The Theory of Bank Risk Taking and Competition Revisited (2005)
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References

  • 1996Financial Dependence and Growth8,055 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1995What Do We Know about Capital Structure? Some Evidence from International Data6,527 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1995Relationship Lending and Lines of Credit in Small Firm Finance3,641 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2001Empirical research on accounting choice1,764 cited

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  • 1989Dynamic Capital Structure Choice: Theory and Tests1,572 cited
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    • 2018International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies31 cited
    • 2019AAOIFI governance standards: Sharia disclosure and financial performance for Islamic banks20 cited