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Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13
16 references·3 citing·25 second hop
Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13 (2018)Analyst Coverage, Market Liquidity and Di…Financial statement analysis and security valuation (2013)Financial statement analysis …Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…What do we know about audit quality? (2004)What do we know about audit q…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Essays on disclosure (2001)Essays on disclosureThe Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…A New Estimate of Transaction Costs (1999)A New Estimate of Transaction…Law and Finance (1998)Law and FinanceCorporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Firm characteristics and analyst following (1989)Firm characteristics and anal…Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital (2021)Meta‐analysis of the Impact o…The impact of voluntary environmental disclosure on firm value: Does organizational visibility play a mediation role? (2018)The impact of voluntary envir…Do measurement-related fair value disclosures affect information asymmetry? (2018)Do measurement-related fair v…Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Specification Tests in Econometrics (1978)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)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Limited-dependent and qualitative variables in econometrics (1983)Disclosure level and the cost of equity capital. (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)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)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Earnings quality: Evidence from the field (2013)Dissecting green returns (2022)How does financial reporting quality relate to investment efficiency? (2009)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2001Essays on disclosure2,478 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1989Firm characteristics and analyst following1,535 cited
  • 1999A New Estimate of Transaction Costs1,340 cited
  • 2004What do we know about audit quality?1,281 cited

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  • 2013Financial statement analysis and security valuation1,250 cited
  • Cited by

    • 2018The impact of voluntary environmental disclosure on firm value: Does organizational visibility play a mediation role?79 cited
    • 2021Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital33 cited
    • 2018Do measurement-related fair value disclosures affect information asymmetry?26 cited