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Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value?
16 references·16 citing·48 second hopsampled
Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value? (2019)Do Investors Value Higher Financial Repor…Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Social Capital, Trust, and Fi…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …The economic implications of corporate financial reporting (2005)The economic implications of …In Search of Golden Rules: Comment on Hypothesis-Testing Approaches to Setting Cutoff Values for Fit Indexes and Dangers in Overgeneralizing Hu and Bentler's (1999) Findings (2004)In Search of Golden Rules: Co…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Stock Markets, Banks, and Economic Growth (1996)Stock Markets, Banks, and Eco…The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Noise Trader Risk in Financial Markets (1990)Noise Trader Risk in Financia…Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving (1990)Impure Altruism and Donations…Permanent and Temporary Components of Stock Prices (1988)Permanent and Temporary Compo…Development and validation of brief measures of positive and negative affect: The PANAS scales. (1988)Development and validation of…Toward a consensual structure of mood. (1985)Toward a consensual structure…The Role of Market Forces in Assuring Contractual Performance (1981)The Role of Market Forces in …Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time? (2024)Back to where it started?—Do …What Do Investors Value? A Multidisciplinary Review (2023)What Do Investors Value? A Mu…Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs (2023)Nonprofessional Investor Judg…It's a matter of style: The role of audit firms and audit partners in key audit matter reporting (2023)It's a matter of style: The r…Is expanded auditor reporting meaningful? UK evidence (2023)Is expanded auditor reporting…Can Digital Inclusive Finance Improve the Financial Performance of SMEs? (2023)Can Digital Inclusive Finance…An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020 (2023)An analysis of key audit matt…How do auditor rotations affect key audit matters? Archival evidence from South African audits (2022)How do auditor rotations affe…Government R&D subsidies and firm innovation performance: The moderating role of accounting information quality (2022)Government R&D subsidies and …Water disclosure and financial reporting quality for social changes: Empirical evidence from China (2021)Water disclosure and financia…The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures (2021)The Effect of Auditor Reporti…Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment (2021)Judgment and decision making …The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments (2020)The Effect of CSR Assurance a…The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review (2019)The impact of key audit matte…How Do Investors Respond to Disclosure of Audit Quality Indicators? (2019)How Do Investors Respond to D…Consequences of the Adoption of the Expanded Auditor’s Report: Evidence from Hong Kong (2019)Consequences of the Adoption …Significance tests and goodness of fit in the analysis of covariance structures. (1980)Alternative Ways of Assessing Model Fit (1992)Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives (1999)Scale Development Research (2006)Sensitivity of Goodness of Fit Indexes to Lack of Measurement Invariance (2007)Structural Equation Modelling: Guidelines for Determining Model Fit (2008)The General Theory of Employment, Interest and Money. 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(2003)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)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)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Financial intermediation and growth: Causality and causes (2000)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)Emotional Intelligence (1990)The Mental Health Continuum: From Languishing to Flourishing in Life (2002)Core affect and the psychological construction of emotion. 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this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1988Development and validation of brief measures of positive and negative affect: The PANAS scales.31,356 cited
  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 2004In Search of Golden Rules: Comment on Hypothesis-Testing Approaches to Setting Cutoff Values for Fit Indexes and Dangers in Overgeneralizing Hu and Bentler's (1999) Findings6,661 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1990Noise Trader Risk in Financial Markets6,259 cited
  • 1990Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving5,817 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1985Toward a consensual structure of mood.4,370 cited
  • 1996Stock Markets, Banks, and Economic Growth3,889 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2017Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis3,754 cited
  • 1981The Role of Market Forces in Assuring Contractual Performance3,652 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited

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2009
How does financial reporting quality relate to investment efficiency?
3,211 cited
  • 1988Permanent and Temporary Components of Stock Prices3,036 cited
  • Cited by

    • 2022Government R&D subsidies and firm innovation performance: The moderating role of accounting information quality97 cited
    • 2019The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review93 cited
    • 2023It's a matter of style: The role of audit firms and audit partners in key audit matter reporting93 cited
    • 2020The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments63 cited
    • 2019Consequences of the Adoption of the Expanded Auditor’s Report: Evidence from Hong Kong57 cited
    • 2021Water disclosure and financial reporting quality for social changes: Empirical evidence from China57 cited
    • 2021Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment56 cited
    • 2022How do auditor rotations affect key audit matters? Archival evidence from South African audits46 cited
    • 2023Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs44 cited
    • 2021The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures37 cited
    • 2023Is expanded auditor reporting meaningful? UK evidence34 cited
    • 2019How Do Investors Respond to Disclosure of Audit Quality Indicators?30 cited
    • 2023Can Digital Inclusive Finance Improve the Financial Performance of SMEs?23 cited
    • 2023What Do Investors Value? A Multidisciplinary Review23 cited
    • 2024Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?21 cited
    • 2023An analysis of key audit matter disclosures in South African audit reports from 2017 to 202020 cited