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Restoring the Tower of Babel: How Foreign Firms Communicate with U.S. Investors
16 references·16 citing·46 second hopsampled
Restoring the Tower of Babel: How Foreign Firms Communicate with U.S. Investors (2014)Restoring the Tower of Babel: How Foreign…Notes on CEPII’s Distances Measures: The GeoDist Database (2012)Notes on CEPII’s Distances Me…The Gravity Model (2011)The Gravity ModelThe financial reporting environment: Review of the recent literature (2010)The financial reporting envir…The Effects of Reporting Complexity on Small and Large Investor Trading (2010)The Effects of Reporting Comp…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Construal-level theory of psychological distance. (2010)Construal-level theory of psy…International GAAP Differences: The Impact on Foreign Analysts (2008)International GAAP Difference…Financial reporting complexity and investor underreaction to 10-K information (2008)Financial reporting complexit…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The determinants of cross-border equity flows (2004)The determinants of cross-bor…Information costs and home bias: an analysis of US holdings of foreign equities (2004)Information costs and home bi…Why are foreign firms listed in the U.S. worth more? (2003)Why are foreign firms listed …The Role of Supplementary Statements with Management Earnings Forecasts (2003)The Role of Supplementary Sta…How Distance, Language, and Culture Influence Stockholdings and Trades (2001)How Distance, Language, and C…Investor protection and corporate governance (2000)Investor protection and corpo…Law and Finance (1998)Law and FinanceCSR performance and annual report readability: evidence from France (2019)CSR performance and annual re…Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter? (2018)Readability of Narrative Disc…Information‐Processing Costs and Breadth of Ownership (2018)Information‐Processing Costs …Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings (2018)Headline Salience, Managerial…Female board participation and annual report readability in firms with boardroom connections (2018)Female board participation an…Do socially responsible firms provide more readable disclosures in annual reports? 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(2014)Does concrete language in dis…ASPECTS OF THE THEORY OF SYNTAX (1964)How does financial reporting quality relate to investment efficiency? 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The impact of environmental policies and innovation on EU exports (2011)Beyond Western, Educated, Industrial, Rich, and Democratic (WEIRD) Psychology: Measuring and Mapping Scales of Cultural and Psychological Distance (2020)
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References

  • 1998Law and Finance17,902 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2010Construal-level theory of psychological distance.6,611 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2004The determinants of cross-border equity flows1,722 cited
  • 2001How Distance, Language, and Culture Influence Stockholdings and Trades1,694 cited
  • 2003Why are foreign firms listed in the U.S. worth more?1,638 cited
  • 2012Notes on CEPII’s Distances Measures: The GeoDist Database1,522 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2011The Gravity Model1,048 cited
  • 2004Information costs and home bias: an analysis of US holdings of foreign equities816 cited
  • 2010The Effects of Reporting Complexity on Small and Large Investor Trading805 cited
  • 2003The Role of Supplementary Statements with Management Earnings Forecasts683 cited
  • 2008Financial reporting complexity and investor underreaction to 10-K information601 cited

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  • 2008International GAAP Differences: The Impact on Foreign Analysts568 cited
  • Cited by

    • 2017Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy377 cited
    • 2017Assessing social and environmental performance through narrative complexity in CSR reports261 cited
    • 2017Languages and Earnings Management222 cited
    • 2018Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?182 cited
    • 2014Textual Analysis and International Financial Reporting: Large Sample Evidence173 cited
    • 2014Does concrete language in disclosures increase willingness to invest?170 cited
    • 2018Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings167 cited
    • 2014The Effect of Mandatory IFRS Adoption on International Cross-Listings136 cited
    • 2016The Capital Market Consequences of Language Barriers in the Conference Calls of Non-U.S. Firms130 cited
    • 2017Multinational Group Audits: Problems Faced in Practice and Opportunities for Research93 cited
    • 2018Do socially responsible firms provide more readable disclosures in annual reports?91 cited
    • 2018Female board participation and annual report readability in firms with boardroom connections88 cited
    • 2019CSR performance and annual report readability: evidence from France88 cited
    • 2018Business strategies and annual report readability76 cited
    • 2014International evidence on the impact of adopting English as an external reporting language71 cited
    • 2018Information‐Processing Costs and Breadth of Ownership68 cited