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The Impact of COVID-19 on Financial Statements Results and Disclosure: First Insights from Italian Listed Companies
16 references·2 citing·51 second hop
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2004Reliability in Content Analysis.2,158 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms809 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • 2013Bank regulation and supervision in 180 countries from 1999 to 2011698 cited
  • 2013The relevance of environmental disclosures: Are such disclosures incrementally informative?669 cited
  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 2005Disclosure of information on intellectual capital in Danish IPO prospectuses446 cited
  • 2008Accruals quality and corporate cash holdings145 cited

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  • 2010Accountability and the Challenges of Information Disclosure102 cited
  • 2000The Value Relevance of Accounting Information during a Financial Crisis: Thailand and the 1997 Decline in the Value of the Baht89 cited
  • Cited by

    • 2024The implications of COVID-19 on ESG performance and financial reporting quality in Egypt24 cited
    • 2025The impact of the reforms in the Chinese equities exchange and quotations on innovation in cross-border e-commerce enterprises22 cited