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Research, Standard Setting, and Global Financial Reporting
16 references·16 citing·38 second hopsampled
Research, Standard Setting, and Global Financial Reporting (2007)Research, Standard Setting, and Global Fi…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Information and the Cost of Capital (2004)Information and the Cost of C…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…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Asset pricing and the bid-ask spread (1986)Asset pricing and the bid-ask…ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)ON THE PRICING OF CORPORATE D…The Pricing of Options and Corporate Liabilities (1973)The Pricing of Options and Co…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Financial Ratios As Predictors of Failure (1966)Financial Ratios As Predictor…The multiverse of non-financial reporting regulation (2023)The multiverse of non-financi…Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Adoption of CSR and Sustainab…Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards (2018)Economic Analysis of Widespre…Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13 (2018)Analyst Coverage, Market Liqu…The influence of corporate social responsibility disclosure on share prices (2015)The influence of corporate so…Accounting Standards, Regulatory Enforcement, and Innovation (2015)Accounting Standards, Regulat…Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms (2014)Corporate social responsibili…Measurement in Financial Reporting: The Need for Concepts (2013)Measurement in Financial Repo…Financial reporting and firm valuation: relevance lost or relevance regained? (2013)Financial reporting and firm …The value relevance of corporate responsibility reporting: South African evidence (2012)The value relevance of corpor…The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany (2012)The Cross-Country Comparabili…Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil (2012)Asset revaluations, future fi…Academic Research and Standard Setting: The Case of Other Comprehensive Income (2012)Academic Research and Standar…Why do Countries Adopt International Financial Reporting Standards? (2009)Why do Countries Adopt Intern…Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting (2009)Relevance of Academic Researc…In defense of fair value: Weighing the evidence on earnings management and asset securitizations (2009)In defense of fair value: Wei…Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)The relationship between return and market value of common stocks (1981)The theory and practice of econometrics (1986)Illiquidity and stock returns: cross-section and time-series effects (2002)Liquidity Risk and Expected Stock Returns (2003)Investor Sentiment and the Cross‐Section of Stock Returns (2006)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Closed-Form Solution for Options with Stochastic Volatility with Applications to Bond and Currency Options (1993)Theory of rational option pricing (2005)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Corporate Governance and Equity Prices (2003)On the use of instrumental variables in accounting research (2009)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Option pricing when underlying stock returns are discontinuous (1976)The valuation of options for alternative stochastic processes (1976)An equilibrium characterization of the term structure (1977)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)In Search of Distress Risk (2008)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)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)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1973The Pricing of Options and Corporate Liabilities29,064 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1974ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*10,779 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1986Asset pricing and the bid-ask spread5,087 cited
  • 1966Financial Ratios As Predictors of Failure4,753 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications

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2,768 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • Cited by

    • 2012The value relevance of corporate responsibility reporting: South African evidence190 cited
    • 2015The influence of corporate social responsibility disclosure on share prices179 cited
    • 2014Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms149 cited
    • 2009Why do Countries Adopt International Financial Reporting Standards?131 cited
    • 2019Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review124 cited
    • 2012Academic Research and Standard Setting: The Case of Other Comprehensive Income120 cited
    • 2013Measurement in Financial Reporting: The Need for Concepts104 cited
    • 2012The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany99 cited
    • 2013Financial reporting and firm valuation: relevance lost or relevance regained?96 cited
    • 2009In defense of fair value: Weighing the evidence on earnings management and asset securitizations84 cited
    • 2009Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting77 cited
    • 2012Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil76 cited
    • 2018Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards67 cited
    • 2015Accounting Standards, Regulatory Enforcement, and Innovation63 cited
    • 2023The multiverse of non-financial reporting regulation57 cited
    • 2018Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 1353 cited