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Evidence‐based financial reporting regulation
16 references·4 citing·43 second hop
Evidence‐based financial reporting regulation (2006)Evidence‐based financial reporting regula…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments (2006)Mandated Disclosure, Stock Re…Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences (2005)Voluntary adoption of non-loc…Understanding Regulation (2005)Understanding RegulationMandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments (2005)Mandated Disclosure, Stock Re…What do we know about audit quality? (2004)What do we know about audit q…The Sarbanes-Oxley Act and the Making of Quack Corporate Governance (2004)The Sarbanes-Oxley Act and th…Publishing in the Majors: A Comparison of Accounting, Finance, Management, and Marketing* (2004)Publishing in the Majors: A C…Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board (2004)Economic consequences of SEC …Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Coase Versus the Coasians (2001)Coase Versus the CoasiansThe Effect of the 1933 Securities Act on Investor Information and the Performance of New Issues (1988)The Effect of the 1933 Securi…The Economic Effects of Federal Regulation of the Market for New Security Issues (1981)The Economic Effects of Feder…Required Disclosure and the Stock Market: An Evaluation of the Securities Exchange Act of 1934 (1973)Required Disclosure and the S…Public Regulation of the Securities Markets (1964)Public Regulation of the Secu…Dissemination of Accounting Research (2023)Dissemination of Accounting R…Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer* (2022)Evidence‐Informed Audit Stand…Boundary spanning and gatekeeping roles of UK audit committees (2014)Boundary spanning and gatekee…Putting our money where their mouth is: Alignment of charitable aims with charity investments – Tensions in policy and practice (2009)Putting our money where their…The Problem of Social Cost (1960)Law and Finance (1998)Local Corruption and Global Capital Flows (2000)The injustice of inequality (2003)Legal Institutions and Financial Development (2005)American Economic Review (2019)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)The role of information and financial reporting in corporate governance and debt contracting (2010)The effect of institutional ownership on firm transparency and information production (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Disclosure level and the cost of equity capital. (1997)Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange (2007)International Financial Reporting Standards and the quality of financial statement information (2010)Does Integrated Reporting Matter to the Capital Market? (2017)Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)A Framework for Understanding and Researching Audit Quality (2011)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Positive Accounting Theory (1985)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)The Economic Consequences of Legal Origins (2007)The Economic Consequences of Legal Origins (2008)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)The New Issues Puzzle (1995)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Governance and sustainability (2008)Public and private enforcement of securities laws: Resource-based evidence (2009)Socially responsible funds and market crises (2014)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Red Tape and Delayed Entry (2007)Implications for GAAP from an analysis of positive research in accounting (2010)WORKERS, WARRIORS, AND CRIMINALS: SOCIAL CONFLICT IN GENERAL EQUILIBRIUM (2011)
this work references cited by second hop

References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2004What do we know about audit quality?1,281 cited
  • 1964Public Regulation of the Securities Markets679 cited
  • 2004Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board580 cited
  • 2001Coase Versus the Coasians546 cited
  • 2004The Sarbanes-Oxley Act and the Making of Quack Corporate Governance522 cited
  • 2005Understanding Regulation350 cited
  • 2005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences349 cited
  • 1973Required Disclosure and the Stock Market: An Evaluation of the Securities Exchange Act of 1934331 cited
  • 2006Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments309 cited
  • 2004Publishing in the Majors: A Comparison of Accounting, Finance, Management, and Marketing*190 cited
  • 1988The Effect of the 1933 Securities Act on Investor Information and the Performance of New Issues129 cited

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

  • 1981The Economic Effects of Federal Regulation of the Market for New Security Issues108 cited
  • 2005Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments36 cited
  • Cited by

    • 2009Putting our money where their mouth is: Alignment of charitable aims with charity investments – Tensions in policy and practice39 cited
    • 2014Boundary spanning and gatekeeping roles of UK audit committees29 cited
    • 2022Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*19 cited
    • 2023Dissemination of Accounting Research15 cited