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The determinants of accounting comparability around the world
16 references·0 citing·33 second hop
The determinants of accounting comparability around the world (2019)The determinants of accounting comparabil…Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Are IFRS-based and US GAAP-ba…The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …What Works in Securities Laws? (2006)What Works in Securities Laws?Investor protection and the information content of annual earnings announcements: International evidence (2006)Investor protection and the i…Financial reporting incentives for conservative accounting: The influence of legal and political institutions (2006)Financial reporting incentive…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Performance matched discretionary accrual measures (2005)Performance matched discretio…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Investor protection and corporate governance (2000)Investor protection and corpo…Law and Finance (1998)Law and FinanceRelying on the Information of Interested Parties (1986)Relying on the Information of…The Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Disclosure Laws and Takeover Bids (1980)Disclosure Laws and Takeover …An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Problem of Social Cost (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate Governance and Equity Prices (2003)Law, finance, and economic growth in China (2005)Crime and Punishment: An Economic Approach (1968)Finance and Growth: Theory and Evidence (2004)Earnings Management During Import Relief Investigations (1991)IFRS Adoption and Accounting Quality: A Review (2007)Assurance on Sustainability Reports: An International Comparison (2009)A Framework for Understanding and Researching Audit Quality (2011)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management through Real Activities Manipulation (2003)A review of archival auditing research (2014)Institutions, Institutional Change and Economic Performance (1991)The Limits of Financial Globalization (2005)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Voluntary disclosure with a strategic opponent (1990)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)
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References

  • 1998Law and Finance17,902 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
  • 1986Relying on the Information of Interested Parties1,080 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 1980Disclosure Laws and Takeover Bids884 cited
  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act

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715 cited
  • 2006Investor protection and the information content of annual earnings announcements: International evidence492 cited
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