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Investor protection, cross-listing and accounting quality
16 references·2 citing·36 second hop
Investor protection, cross-listing and accounting quality (2019)Investor protection, cross-listing and ac…The law and economics of self-dealing (2008)The law and economics of self…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…What Works in Securities Laws? (2006)What Works in Securities Laws?What matters for financial development? Capital controls, institutions, and interactions (2005)What matters for financial de…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Law and Finance (1998)Law and FinanceThe conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Industry costs of equity (1997)Industry costs of equityCorporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Gender Diversity in the Boardroom and Corporate Cash Holdings: The Moderating Effect of Investor Protection (2022)Gender Diversity in the Board…Auditor tenure, investor protection and accounting quality: international evidence (2021)Auditor tenure, investor prot…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)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)Earnings management to avoid earnings decreases and losses (1997)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1997Industry costs of equity5,793 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2005What matters for financial development? Capital controls, institutions, and interactions2,650 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004

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Earnings quality in UK private firms: comparative loss recognition timeliness
2,377 cited

Cited by

  • 2021Auditor tenure, investor protection and accounting quality: international evidence28 cited
  • 2022Gender Diversity in the Boardroom and Corporate Cash Holdings: The Moderating Effect of Investor Protection17 cited