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Internal control reporting and cost of bond financing: Evidence from China
16 references·9 citing·42 second hop
Internal control reporting and cost of bond financing: Evidence from China (2019)Internal control reporting and cost of bo…The effect of institutional ownership on firm transparency and information production (2015)The effect of institutional o…The Institution-Based View as a Third Leg for a Strategy Tripod. (2009)The Institution-Based View as…The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…Accounting Quality and Debt Contracting (2008)Accounting Quality and Debt C…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Stock price synchronicity and analyst coverage in emerging markets (2005)Stock price synchronicity and…R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…Performance matched discretionary accrual measures (2005)Performance matched discretio…Law, finance, and economic growth in China (2005)Law, finance, and economic gr…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Institutional Transitions and Strategic Choices (2003)Institutional Transitions and…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Initial conditions and moment restrictions in dynamic panel data models (1998)Initial conditions and moment…Initial conditions and moment restrictions in dynamic panel data models (1995)Initial conditions and moment…China statistical yearbook (1988)China statistical yearbookDiscretionary disclosure (1983)Discretionary disclosureThe value of corporate digital transformation: evidence from bond pricing (2024)The value of corporate digita…Supply chain digitalization and firms' green innovation: Evidence from a pilot program (2024)Supply chain digitalization a…Mandatory internal control audit and corporate financialization (2024)Mandatory internal control au…Firms’ digital transformation and management earnings forecasts: Evidence from China (2023)Firms’ digital transformation…Transportation infrastructure and bond issuance credit spread: Evidence from the Chinese high-speed rail construction (2022)Transportation infrastructure…Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China (2022)Institutional investors and e…Improvement of Controlling in the Financial Management of Enterprises (2021)Improvement of Controlling in…Acquisitions and the cost of debt: Evidence from China (2021)Acquisitions and the cost of …Government Control, Regulatory Enforcement Actions, and the Cost of Equity (2020)Government Control, Regulator…Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Does board gender diversity improve the informativeness of stock prices? 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this work references cited by second hop

References

  • 1998Initial conditions and moment restrictions in dynamic panel data models22,547 cited
  • 1995Initial conditions and moment restrictions in dynamic panel data models14,749 cited
  • 1988China statistical yearbook12,378 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005Law, finance, and economic growth in China4,481 cited
  • 1983Discretionary disclosure3,477 cited
  • 2003Institutional Transitions and Strategic Choices2,878 cited
  • 2005R2 around the world: New theory and new tests☆2,833 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2009The Institution-Based View as a Third Leg for a Strategy Tripod.1,644 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2008Accounting Quality and Debt Contracting1,296 cited
  • 2015The effect of institutional ownership on firm transparency and information production1,008 cited
  • 2005Stock price synchronicity and analyst coverage in emerging markets831 cited

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

  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • Cited by

    • 2024The value of corporate digital transformation: evidence from bond pricing50 cited
    • 2024Supply chain digitalization and firms' green innovation: Evidence from a pilot program42 cited
    • 2021Improvement of Controlling in the Financial Management of Enterprises34 cited
    • 2020Government Control, Regulatory Enforcement Actions, and the Cost of Equity33 cited
    • 2022Transportation infrastructure and bond issuance credit spread: Evidence from the Chinese high-speed rail construction31 cited
    • 2023Firms’ digital transformation and management earnings forecasts: Evidence from China30 cited
    • 2024Mandatory internal control audit and corporate financialization28 cited
    • 2021Acquisitions and the cost of debt: Evidence from China25 cited
    • 2022Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China22 cited