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Investor protection and price informativeness about future earnings: international evidence
16 references·16 citing·33 second hopsampled
Investor protection and price informativeness about future earnings: international evidence (2012)Investor protection and price informative…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…What Works in Securities Laws? (2006)What Works in Securities Laws?The market pricing of accruals quality (2005)The market pricing of accrual…R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…Performance matched discretionary accrual measures (2005)Performance matched discretio…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Private Benefits of Control: An International Comparison (2004)Private Benefits of Control: …Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Financial accounting information and corporate governance (2001)Financial accounting informat…The information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)The information content of st…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Law and Finance (1998)Law and FinanceCauses and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Positive Accounting Theory (1985)Positive Accounting TheoryDoes Company Information Environment Affect ESG–Financial Performance Relationship? Evidence from European Markets (2024)Does Company Information Envi…Green bond issuance and stock price informativeness (2023)Green bond issuance and stock…Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence (2021)Capitalisation of R&D and the…Social media, interaction information and stock market efficiency: evidence from the Shenzhen stock exchange easy interaction platform in China (2020)Social media, interaction inf…Social media, financial reporting opacity, and return comovement: Evidence from Seeking Alpha (2019)Social media, financial repor…Market in Financial Instruments Directive (MiFID), stock price informativeness and liquidity (2019)Market in Financial Instrumen…Accounting quality and stock price informativeness: a cross-country study (2019)Accounting quality and stock …The relationship between tax avoidance and firm value with income smoothing (2018)The relationship between tax …Financial reporting timeliness and the value relevance of earnings: Evidence from banks in the MENA countries (2018)Financial reporting timelines…Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement (2016)Accounting Quality and Loan P…Product Market Competition, Legal Institutions, and Accounting Conservatism (2015)Product Market Competition, L…Can Media Exposure Improve Stock Price Efficiency in China and Why? (2015)Can Media Exposure Improve St…The Effect of Media Competition on Analyst Forecast Properties: Cross-Country Evidence (2014)The Effect of Media Competiti…Mutual Funds and Information Diffusion: The Role of Country-Level Governance (2014)Mutual Funds and Information …When Do Sell‐side Analyst Reports Really Matter? Shareholder Protection, Institutional Investors and the Informativeness of Equity Research (2013)When Do Sell‐side Analyst Rep…Effects of International Institutional Factors on Earnings Quality of Banks (2013)Effects of International Inst…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)An Empirical Evaluation of Accounting Income Numbers (1968)A Contribution to the Theory of Economic Growth (1956)Increasing Returns and Long-Run Growth (1986)Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk (2001)Does board gender diversity improve the informativeness of stock prices? (2011)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)A review of archival auditing research (2014)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Earnings management to avoid earnings decreases and losses (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1998Law and Finance17,902 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2005R2 around the world: New theory and new tests☆2,833 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2004Private Benefits of Control: An International Comparison2,512 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2004What Determines Corporate Transparency?2,192 cited

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

  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • Cited by

    • 2019Social media, financial reporting opacity, and return comovement: Evidence from Seeking Alpha73 cited
    • 2018The relationship between tax avoidance and firm value with income smoothing55 cited
    • 2014Mutual Funds and Information Diffusion: The Role of Country-Level Governance42 cited
    • 2024Does Company Information Environment Affect ESG–Financial Performance Relationship? Evidence from European Markets38 cited
    • 2021Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence37 cited
    • 2019Market in Financial Instruments Directive (MiFID), stock price informativeness and liquidity37 cited
    • 2013Effects of International Institutional Factors on Earnings Quality of Banks33 cited
    • 2023Green bond issuance and stock price informativeness31 cited
    • 2020Social media, interaction information and stock market efficiency: evidence from the Shenzhen stock exchange easy interaction platform in China30 cited
    • 2013When Do Sell‐side Analyst Reports Really Matter? Shareholder Protection, Institutional Investors and the Informativeness of Equity Research29 cited
    • 2014The Effect of Media Competition on Analyst Forecast Properties: Cross-Country Evidence29 cited
    • 2015Can Media Exposure Improve Stock Price Efficiency in China and Why?29 cited
    • 2018Financial reporting timeliness and the value relevance of earnings: Evidence from banks in the MENA countries28 cited
    • 2015Product Market Competition, Legal Institutions, and Accounting Conservatism28 cited
    • 2016Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement27 cited
    • 2019Accounting quality and stock price informativeness: a cross-country study22 cited