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Determining Factors of the Level of Disclosure of Information on Business Combinations with the Entry into Force of the Accounting Standard CPC 15
16 references·0 citing·38 second hop
Determining Factors of the Level of Disclosure of Information on Business Combinations with the Entry into Force of the Accounting Standard CPC 15 (2014)Determining Factors of the Level of Discl…Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Economic Consequences of Fina…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…Essays on disclosure (2001)Essays on disclosureAn evaluation of “essays on disclosure” and the disclosure literature in accounting (2001)An evaluation of “essays on d…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS (1999)ASSOCIATIONS BETWEEN CORPORAT…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…The determinants of voluntary financial disclosure by Swiss listed companies (1995)The determinants of voluntary…Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong (1995)Firm-specific determinants of…The use of disclosure indices in accounting research: A review article (1991)The use of disclosure indices…Disclosure in the Corporate Annual Reports of Swedish Companies (1989)Disclosure in the Corporate A…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…An evaluation of environmental disclosures made in corporate annual reports (1982)An evaluation of environmenta…Auditor size and audit quality (1981)Auditor size and audit qualityCoefficient 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 Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)An Empirical Analysis of the Quality of Corporate Financial Disclosure. (1971)An Investigation of the Information Content of (Certain) Social Responsibility Disclosures (1978)Environmental Performance and Corporate Disclosure (1980)A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY. (1997)Introduction (2002)Corporate Social and Financial Performance: A Meta-Analysis (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Limited-Dependent and Qualitative Variables in Econometrics (1983)Illiquidity and stock returns: cross-section and time-series effects (2002)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Positive Accounting Theory (1985)The cost of capital, corporation finance and the theory of investment (2008)Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
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References

  • 1986Large Shareholders and Corporate Control8,403 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2001Essays on disclosure2,478 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 1982An evaluation of environmental disclosures made in corporate annual reports1,112 cited
  • 2001An evaluation of “essays on disclosure” and the disclosure literature in accounting791 cited
  • 1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong783 cited
  • 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
  • 1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
  • 1999ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS735 cited

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  • 1991The use of disclosure indices in accounting research: A review article721 cited
  • 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research689 cited
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