Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle

16 references·16 citing·43 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1979Option pricing: A simplified approach6,103 cited
1982Time to Build and Aggregate Fluctuations5,933 cited
1997Credit Cycles5,254 cited
1988Agency Costs, Net Worth, And Business Fluctuations4,382 cited
2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
2002Political Economics: Explaining Economic Policy3,748 cited
1983Discretionary disclosure3,477 cited
1959The Theory of Committees and Elections.2,822 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
2010The financial reporting environment: Review of the recent literature2,622 cited
1948On the Rationale of Group Decision-making2,461 cited
1995Frontiers of Business Cycle Research1,154 cited
2009A theory of systemic risk and design of prudential bank regulation831 cited
1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
1964Public Regulation of the Securities Markets679 cited
2008Marking‐to‐Market: Panacea or Pandora's Box?

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

604 cited

Cited by

2013Bringing leased assets onto the balance sheet104 cited
2014Mandatory disclosure and asymmetry in financial reporting75 cited
2020Studying the relationship between managerial ability and real earnings management in economic and financial crisis conditions55 cited
2013Strategic Accounting Disclosure53 cited
2012Accounting Standards, Cost of Capital, Resource Allocation, and Welfare in a Large Economy50 cited
2021The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review*49 cited
2013Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundations45 cited
2018How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members43 cited
2016Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence39 cited
2016Lobbying and Uniform Disclosure Regulation38 cited
2011Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle37 cited
2014Accounting Information Quality, Interbank Competition, and Bank Risk-Taking37 cited
2014Political pressures and the evolution of disclosure regulation33 cited
2019Corporate governance, earnings quality and idiosyncratic crash risk during the 2007–2008 financial crisis32 cited
2020Effects of Audit Quality and Audit Committee Characteristics on Earnings Management During the Global Financial Crisis – Evidence from Australia26 cited
2014CEO Overconfidence, CEO Compensation, and Earnings Manipulation26 cited