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Inflation Accounting and 20-F Disclosures: Evidence from Mexico
13 references·7 citing·45 second hop
Inflation Accounting and 20-F Disclosures: Evidence from Mexico (2000)Inflation Accounting and 20-F Disclosures…The Effects of Market Segmentation and Investor Recognition on Asset Prices: Evidence from Foreign Stocks Listing in the United States (1999)The Effects of Market Segment…Disclosure requirements and stock exchange listing choice in an international context (1999)Disclosure requirements and s…Why Do Companies List Shares Abroad?: A Survey of the Evidence and Its Managerial Implications (1998)Why Do Companies List Shares …The Market's Valuation of Nonreported Accounting Measures: Retrospective Reconciliations of Non-U.S. and U.S. GAAP (1997)The Market's Valuation of Non…A Report on the Attitudes of Foreign Companies Regarding a U.S. Listing (1997)A Report on the Attitudes of …The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP (1996)The association between stock…Disclosure Choices of Foreign Registrants in the United States (1996)Disclosure Choices of Foreign…Foreign Listing Location: A Study of MNCs and Stock Exchanges in Eight Countries (1995)Foreign Listing Location: A S…Capital Market Effects of U.S.-Canada GAAP Differences (1994)Capital Market Effects of U.S…The Relative Informativeness of Accounting Disclosures in Different Countries (1993)The Relative Informativeness …A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)A Comparison of the Value-Rel…International Differences in GAAP and the Pricing of Earnings (1992)International Differences in …Foreign Stock Listings: Benefits, Costs, and the Accounting Policy Dilemma. (1991)Foreign Stock Listings: Benef…Corporate governance and tax avoidance: Evidence from governance reform (2024)Corporate governance and tax …Inflation, interest rate, and firm efficiency: The impact of policy uncertainty (2022)Inflation, interest rate, and…Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano (2016)Efecto en la calidad de la in…ASSESSING THE IMPACT OF IFRS ADAPTATION ON EARNINGS MANAGEMENT: AN EMERGING MARKET PERSPECTIVE (2014)ASSESSING THE IMPACT OF IFRS …Impacto de las Normas de Información Financiera en la relevancia de la información financiera en México (2013)Impacto de las Normas de Info…Value Relevance of Inflation-adjusted Equity and Income (2009)Value Relevance of Inflation-…Local Analyst Earnings Forecast Advantages in Europe (2004)Local Analyst Earnings Foreca…Survey of current business (1921)Disclosure, Liquidity, and the Cost of Capital (1991)Accounting earnings and cash flows as measures of firm performance (1994)The value relevance of IAS reconciliation components: empirical evidence from Finland (2000)Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China (2005)Value Relevance of Accounting Information in Different Stock Market Segments: The Case of Chinese A-, B-, and H-Shares (2007)Continuous Auctions and Insider Trading (1985)Common risk factors in the returns on stocks and bonds (1993)Industry costs of equity (1997)The impact of foreign board membership on firm value (2003)The World of Cross-Listings and Cross-Listings of the World: Challenging Conventional Wisdom (2006)Capital Account Liberalization: Theory, Evidence, and Speculation (2007)Asset pricing and the bid-ask spread (1986)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)The New Issues Puzzle (1995)Advertising, Breadth of Ownership, and Liquidity (2003)Liquidity of emerging markets (2005)Market Frictions, Price Delay, and the Cross-Section of Expected Returns (2005)An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)Earnings Asan Explanatory Variable for Returns (1991)Accounting earnings and firm valuation: the French case (1998)A Review of Markets-Based International Accounting Research (2004)The Information Content of Annual Earnings Announcements (1968)Persuasive evidence of market inefficiency (1985)The Cross-Section of Expected Stock Returns (1992)The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Discretionary disclosure (1983)A Theory of Intraday Patterns: Volume and Price Variability (1988)The Many Faces of Information Disclosure (2001)The Economic Consequences of Increased Disclosure: Evidence from International Cross-Listings (2002)Stock market liberalization and the information environment (2006)Nonfinancial disclosures across Anglo-American countries (2001)Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries (2003)WHY DO SOME MULTINATIONAL CORPORATIONS RELOCATE THEIR HEADQUARTERS OVERSEAS? (2006)Accounting standards and value relevance of financial statements: An international analysis (2000)Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)Measurement of formal harmonization progress: (2002)Globalization and the value of US listing: Revisiting Canadian evidence (2003)U.S. International Equity Investment (2012)The future shape of harmonization: the EU versus the IASC versus the SEC (1997)European Financial Reporting (2004)Determinants of board members' financial expertise — Empirical evidence from France (2009)
this work references cited by second hop

References

  • 1999The Effects of Market Segmentation and Investor Recognition on Asset Prices: Evidence from Foreign Stocks Listing in the United States1,051 cited
  • 1993The Relative Informativeness of Accounting Disclosures in Different Countries643 cited
  • 1998Why Do Companies List Shares Abroad?: A Survey of the Evidence and Its Managerial Implications561 cited
  • 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
  • 1999Disclosure requirements and stock exchange listing choice in an international context233 cited
  • 1995Foreign Listing Location: A Study of MNCs and Stock Exchanges in Eight Countries177 cited
  • 1996The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP124 cited
  • 1997A Report on the Attitudes of Foreign Companies Regarding a U.S. Listing120 cited
  • 1994Capital Market Effects of U.S.-Canada GAAP Differences111 cited
  • 1991Foreign Stock Listings: Benefits, Costs, and the Accounting Policy Dilemma.100 cited
  • 1992International Differences in GAAP and the Pricing of Earnings93 cited
  • 1996Disclosure Choices of Foreign Registrants in the United States62 cited
  • 1997The Market's Valuation of Nonreported Accounting Measures: Retrospective Reconciliations of Non-U.S. and U.S. GAAP62 cited

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  • 2004Local Analyst Earnings Forecast Advantages in Europe33 cited
  • 2009Value Relevance of Inflation-adjusted Equity and Income33 cited
  • 2022Inflation, interest rate, and firm efficiency: The impact of policy uncertainty32 cited
  • 2024Corporate governance and tax avoidance: Evidence from governance reform24 cited
  • 2016Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano22 cited
  • 2014ASSESSING THE IMPACT OF IFRS ADAPTATION ON EARNINGS MANAGEMENT: AN EMERGING MARKET PERSPECTIVE21 cited
  • 2013Impacto de las Normas de Información Financiera en la relevancia de la información financiera en México17 cited