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IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms
16 references·1 citing·46 second hop
IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms (2023)IFRS adoption, firms’ investment efficien…Financial markets under the global pandemic of COVID-19 (2020)Financial markets under the g…Dimensionalizing Cultures: The Hofstede Model in Context (2011)Dimensionalizing Cultures: Th…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Board composition, regulatory regime and voluntary disclosure (2006)Board composition, regulatory…Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)Environmental disclosure qual…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Board meeting frequency and firm performance (1999)Board meeting frequency and f…Corporate disclosure quality and the cost of debt. (1998)Corporate disclosure quality …TOWARD A STEWARDSHIP THEORY OF MANAGEMENT (1997)TOWARD A STEWARDSHIP THEORY O…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Production, Information Costs and Economic Organization (1996)Production, Information Costs…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Control: Organizational and Economic Approaches (1985)Control: Organizational and E…Specification Tests in Econometrics (1978)Specification Tests in Econom…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Examining the Impact of International Financial Reporting Standards Adoption on Financial Reporting Quality of Multinational Companies (2024)Examining the Impact of Inter…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Cultures and Organizations: Software of the Mind. 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(1995)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)The Structure of Scientific Revolutions (1963)Separation of Ownership and Control (1983)Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)An overview of Hofstede-inspired country-level culture research in international business since 2006 (2016)Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports (2016)Personal values in human life (2017)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Equilibrium Unemployment as a Worker Discipline Device (1986)Property Rights and the Nature of the Firm (1990)Comparative Economic Organization: The Analysis of Discrete Structural Alternatives (1991)Economic impact of government interventions during the COVID-19 pandemic: International evidence from financial markets (2020)Financial contagion during COVID–19 crisis (2020)Stock markets’ reaction to COVID-19: Cases or fatalities? (2020)
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References

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1,009 cited
  • 2006Board composition, regulatory regime and voluntary disclosure888 cited
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    • 2024Examining the Impact of International Financial Reporting Standards Adoption on Financial Reporting Quality of Multinational Companies20 cited