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Economic policy uncertainty and financial statement comparability
16 references·8 citing·36 second hop
Economic policy uncertainty and financial statement comparability (2020)Economic policy uncertainty and financial…Policy Uncertainty and Corporate Investment (2016)Policy Uncertainty and Corpor…Measuring Economic Policy Uncertainty* (2016)Measuring Economic Policy Unc…Does Policy Uncertainty Affect Mergers and Acquisitions? (2016)Does Policy Uncertainty Affec…The Asset-Pricing Implications of Government Economic Policy Uncertainty (2015)The Asset-Pricing Implication…Policy Uncertainty and Corporate Investment (2015)Policy Uncertainty and Corpor…Uncertainty about Government Policy and Stock Prices (2012)Uncertainty about Government …Detecting Earnings Management (2012)Detecting Earnings ManagementThe Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…The market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Financial Accounting Theory (1999)Financial Accounting TheoryDetecting Earnings Management. (1995)Detecting Earnings Management.Irreversibility, Uncertainty, and Cyclical Investment (1980)Irreversibility, Uncertainty,…The disclosure perspective of firm‐specific political risk measure from conference calls (2024)The disclosure perspective of…Economic policy uncertainty and managerial short-termism (2024)Economic policy uncertainty a…Does Political Uncertainty Obfuscate Narrative Disclosure? (2024)Does Political Uncertainty Ob…The Journal of Accounting and Public Policy at 40: A bibliometric analysis (2022)The Journal of Accounting and…Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability (2022)Common Institutional Blockhol…Board diversity and financial statement comparability: evidence from China (2022)Board diversity and financial…Economic policy uncertainty and audit effort: evidence from audit hours (2021)Economic policy uncertainty a…Does economic policy uncertainty affect investment sensitivity to peer stock prices? (2021)Does economic policy uncertai…Understanding business cycles (1977)The Value of Waiting to Invest (1982)Conditional Heteroskedasticity in Asset Returns: A New Approach (1991)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Credit Rationing in Markets with Imperfect Information (1981)Initial conditions and moment restrictions in dynamic panel data models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)The Price of Political Uncertainty: Theory and Evidence from the Option Market (2016)What Affects Innovation More: Policy or Policy Uncertainty? (2017)Economic policy uncertainty: A literature review (2019)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management During Import Relief Investigations (1991)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Debt covenant violation and manipulation of accruals (1994)An Economic Theory of Democracy. (1958)Distributive Politics and Economic Growth (1994)The Impact of Uncertainty Shocks (2009)Political uncertainty and risk premia (2013)Carbon Tail Risk (2018)The Role of Monetary Policy (1995)Measuring Uncertainty (2015)COVID-19 pandemic, oil prices, stock market, geopolitical risk and policy uncertainty nexus in the US economy: Fresh evidence from the wavelet-based approach (2020)The Unprecedented Stock Market Reaction to COVID-19 (2020)Measuring Geopolitical Risk (2022)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 2016Measuring Economic Policy Uncertainty*12,311 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1980Irreversibility, Uncertainty, and Cyclical Investment4,130 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2015Policy Uncertainty and Corporate Investment2,524 cited
  • 2012Uncertainty about Government Policy and Stock Prices2,327 cited
  • 2015The Asset-Pricing Implications of Government Economic Policy Uncertainty1,352 cited
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 2016Policy Uncertainty and Corporate Investment1,064 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 1999Financial Accounting Theory1,023 cited
  • 2016Does Policy Uncertainty Affect Mergers and Acquisitions?

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Cited by

  • 2024Does Political Uncertainty Obfuscate Narrative Disclosure?36 cited
  • 2024Economic policy uncertainty and managerial short-termism33 cited
  • 2021Economic policy uncertainty and audit effort: evidence from audit hours27 cited
  • 2022Board diversity and financial statement comparability: evidence from China27 cited
  • 2022Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability23 cited
  • 2021Does economic policy uncertainty affect investment sensitivity to peer stock prices?21 cited
  • 2022The Journal of Accounting and Public Policy at 40: A bibliometric analysis17 cited
  • 2024The disclosure perspective of firm‐specific political risk measure from conference calls17 cited