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Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan
16 references·0 citing·51 second hop
Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan (2020)Does recognition versus disclosure affect…Board Size and Corporate Risk Taking: Further Evidence from J apan (2012)Board Size and Corporate Risk…International Accounting Standards Board (IASB) (2011)International Accounting Stan…Does governance travel around the world? Evidence from institutional investors (2010)Does governance travel around…Financial Globalization, Governance, and the Evolution of the Home Bias (2009)Financial Globalization, Gove…Required Disclosures in Financial Reports (2007)Required Disclosures in Finan…Does Recognition versus Disclosure Matter? 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References

  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2010Does governance travel around the world? Evidence from institutional investors1,642 cited
  • 2000Investor Sophistication and Patterns in Stock Returns after Earnings Announcements746 cited
  • 2011International Accounting Standards Board (IASB)548 cited
  • 2004Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms494 cited
  • 2006Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments377 cited
  • 2003Investor Sophistication and the Mispricing of Accruals375 cited
  • 2002Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10–Q Filings336 cited
  • 1997Investor Sophistication and Market Earnings Expectations309 cited
  • 1990A Test of the Extended Functional Fixation Hypothesis.278 cited
  • 2009Financial Globalization, Governance, and the Evolution of the Home Bias248 cited
  • 2012Board Size and Corporate Risk Taking: Further Evidence from J apan245 cited
  • 2007Required Disclosures in Financial Reports221 cited

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2003
Market Effects of Recognition and Disclosure
203 cited
  • 1995Operating Lease Accounting and the Market's Assessment of Equity Risk199 cited
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