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Does voluntary integrated reporting reduce information asymmetry? Evidence from Europe and Asia
16 references·2 citing·39 second hop
Does voluntary integrated reporting reduce information asymmetry? Evidence from Europe and Asia (2020)Does voluntary integrated reporting reduc…Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Family ownership and firm performance: Empirical evidence from Western European corporations (2005)Family ownership and firm per…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?* (2000)Voluntary Disclosure and Equi…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Disclosure Policy, Informatio…Market liquidity and volume around earnings announcements (1994)Market liquidity and volume a…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…Optimal Release of Information By Firms (1985)Optimal Release of Informatio…Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Bid, ask and transaction pric…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Takeover Bids, The Free-Rider…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The effects of integrated reporting quality: a meta-analytic review (2024)The effects of integrated rep…Financial Reporting Quality and Information Asymmetry: A Review of Empirical Literature (2023)Financial Reporting Quality a…Mergers and the Market for Corporate Control (1965)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Large Shareholders and Corporate Control (1986)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Continuous Auctions and Insider Trading (1985)Investor Psychology and Security Market Under‐ and Overreactions (1998)Illiquidity and stock returns: cross-section and time-series effects (2002)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors (2007)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)An Integrative Model Of Organizational Trust (1995)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Positive Accounting Theory (1985)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Culture's Consequences: International Differences in Work-Related Values. (1983)Law and Finance (1998)External Control of Organizations: Resource Dependence Perspective (2011)Corporate Sustainability: First Evidence on Materiality (2016)ESG performance and firm value: The moderating role of disclosure (2017)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
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References

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  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1985Bid, ask and transaction prices in a specialist market with heterogeneously informed traders6,132 cited
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  • 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*1,183 cited
  • 1985

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Optimal Release of Information By Firms
1,105 cited
  • 2005Family ownership and firm performance: Empirical evidence from Western European corporations1,092 cited
  • 2000Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?*897 cited
  • Cited by

    • 2024The effects of integrated reporting quality: a meta-analytic review23 cited
    • 2023Financial Reporting Quality and Information Asymmetry: A Review of Empirical Literature12 cited