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From enforcement to financial reporting controls (FRCs): a country-level composite indicator
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References

  • 1998Law and Finance17,902 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2010The Worldwide Governance Indicators: Methodology and Analytical Issues5,744 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2005Handbook on Constructing Composite Indicators2,788 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1992Responsive Regulation2,507 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2003The Diversity of Modern Capitalism

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1,977 cited
  • 2005Governance Matters IV : Governance Indicators For 1996-20041,839 cited
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    • 2021Increasing shareholder focus: the repercussions of the 2015 corporate governance reform in Japan12 cited