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The required information and financial statements disclosure in SMEs
9 references·1 citing·47 second hop
The required information and financial statements disclosure in SMEs (2014)The required information and financial st…International Accounting Standards Board (IASB) (2011)International Accounting Stan…Small and Medium Enterprises Across the Globe (2007)Small and Medium Enterprises …Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments (2006)Mandated Disclosure, Stock Re…Financial Reporting of Small Business Entities in Canada (2006)Financial Reporting of Small …Disclosure Incentives and Effects on Cost of Capital around the World (2005)Disclosure Incentives and Eff…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Mandatory Versus Voluntary Disclosure in Markets with Informed and Uninformed Customers (2003)Mandatory Versus Voluntary Di…Mandatory vs. Voluntary Disclosure in Markets with Informed and Uninformed Customers (1997)Mandatory vs. Voluntary Discl…Market Failure and the Economic Case for a Mandatory Disclosure System (1984)Market Failure and the Econom…Factors Affecting the Adoption of E-Marketing by Decision Makers in SMEs (2021)Factors Affecting the Adoptio…Objectives of Financial Reporting by Business Enterprises (2012)Tax compliance of small business owners (2012)Financial statement filing lags: An empirical analysis among small firms (2015)Financial reporting incentives, earnings management, and tax avoidance in SMEs (2020)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Specification Tests in Econometrics (1978)Legal Determinants of External Finance (1997)Law and Finance (1998)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)Good News and Bad News: Representation Theorems and Applications (1981)Discretionary disclosure (1983)Signaling Games and Stable Equilibria (1987)Disclosure to a Credulous Audience: The Role of Limited Attention (2005)Is quality accreditation effective? Evidence from the childcare market (2010)Send-for-review decisions, brand equity, and pricing (2016)The Problem of Social Cost (1960)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)The Economic Consequences of Legal Origins (2007)The Economic Consequences of Legal Origins (2008)The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China (2017)Exploring Country-Level Institutional Arrangements on the Rate and Type of Entrepreneurial Activity (2010)Firm Innovation in Emerging Markets: The Role of Finance, Governance, and Competition (2011)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)Sustainability-oriented innovation of SMEs: a systematic review (2013)American Economic Review (2019)The Informational Role of Warranties and Private Disclosure about Product Quality (1981)Acquisition and Disclosure of Information Prior to Sale (1994)COMPETITION AND DISCLOSURE* (2009)Limited and Varying Consumer Attention: Evidence from Shocks to the Salience of Bank Overdraft Fees (2011)Mandatory Portfolio Disclosure, Stock Liquidity, and Mutual Fund Performance (2015)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)The processes of technological innovation (1991)Assessing the determinants of cloud computing adoption: An analysis of the manufacturing and services sectors (2014)Extending UTAUT with competitive pressure for SMEs digitalization adoption in two European nations: a multi-group analysis (2023)Does Mandatory IFRS Adoption Improve Information Comparability? (2012)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)Investor psychology in capital markets: evidence and policy implications (2002)Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement (2016)
this work references cited by second hop

References

  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2007Small and Medium Enterprises Across the Globe1,217 cited
  • 2005Disclosure Incentives and Effects on Cost of Capital around the World767 cited
  • 2011International Accounting Standards Board (IASB)548 cited
  • 1984Market Failure and the Economic Case for a Mandatory Disclosure System329 cited
  • 2006Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments309 cited
  • 2003Mandatory Versus Voluntary Disclosure in Markets with Informed and Uninformed Customers292 cited
  • 2006Financial Reporting of Small Business Entities in Canada72 cited
  • 1997Mandatory vs. Voluntary Disclosure in Markets with Informed and Uninformed Customers62 cited

Cited by

  • 2021Factors Affecting the Adoption of E-Marketing by Decision Makers in SMEs4 cited

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