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Financial Reporting Quality and Information Asymmetry: A Review of Empirical Literature
9 references·0 citing·39 second hop
Financial Reporting Quality and Information Asymmetry: A Review of Empirical Literature (2023)Financial Reporting Quality and Informati…Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information (2020)Voluntary Disclosure, Financi…Does voluntary integrated reporting reduce information asymmetry? Evidence from Europe and Asia (2020)Does voluntary integrated rep…The effect of IFRS mandatory adoption on the information asymmetry (2016)The effect of IFRS mandatory …Real Earnings Management and Information Asymmetry in the Equity Market (2016)Real Earnings Management and …A Study of Impact of Ownership Structure and Disclosure Quality on Information Asymmetry in Iran (2016)A Study of Impact of Ownershi…Voluntary disclosure, information asymmetry and the perception of governance quality: An analysis using a structural equation model (2015)Voluntary disclosure, informa…Quality of financial statements, information asymmetry, perceived risk and access to finance by Ugandan SMEs (2014)Quality of financial statemen…Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs* (2012)Does Earnings Quality Affect …Quality of financial reporting: measuring qualitative characteristics (2009)Quality of financial reportin…Content Analysis: An Introduction to its Methodology. (1984)Law and Finance (1998)Investor protection and corporate governance (2000)Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016)Sustainability reporting and stakeholder engagement in Spain : Different instruments, different quality (2018)Green business value chain: a systematic review (2019)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Does corporate governance compliance condition information asymmetries? Moderating role of voluntary disclosures (2021)Recursive correlation between voluntary disclosure, cost of capital, information asymmetry, and firm value (2022)The Moderating Effect of Corporate Governance on Corporate Social Responsibility and Information Asymmetry: An Empirical Study of Chinese Listed Companies (2022)Credit Rationing in Markets with Imperfect Information (1981)Research methods for business: A skill building approach (1993)Accounting Information, Disclosure, and the Cost of Capital (2007)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study (2021)Does Audit Committee Busyness Impact Audit Report Lag? (2023)Breaking barriers: CEOs STEM educational background and corporate climate change disclosure (2024)Risk, Return, and Equilibrium: Empirical Tests (1973)Continuous Auctions and Insider Trading (1985)Common risk factors in the returns on stocks and bonds (1993)R2 and Idiosyncratic Risk Are Not Interchangeable (2014)Value-Relevance of Corporate Social Responsibility: Evidence from Short Selling (2016)Integrated Reporting and Stakeholder Engagement: The Effect on Information Asymmetry (2017)The Cross-Section of Expected Stock Returns (1992)Does IFRS Drive Information Asymmetry Reduction? Evidence from Asean-6 Countries (2020)Illiquidity and stock returns: cross-section and time-series effects (2002)Earnings Management to Avoid Debt Covenant Violations and Future Performance (2020)When Does Earnings Management Matter? Evidence across the Corporate Life Cycle for Non-Financial Chinese Listed Companies (2020)Corporate governance and earnings management: Evidence from Vietnamese listed firms (2023)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Cultural similarity of non-local independent directors and financial reporting quality (2023)Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers (2024)New path to green transformation: Exploring the impact of corporate governance on environmental information disclosure quality of new energy companies (2024)Corporate financing and investment decisions when firms have information that investors do not have (1984)The effects of integrated reporting quality: a meta-analytic review (2024)
this work references cited by second hop

References

  • 2012Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs*393 cited
  • 2009Quality of financial reporting: measuring qualitative characteristics320 cited
  • 2016Real Earnings Management and Information Asymmetry in the Equity Market112 cited
  • 2016A Study of Impact of Ownership Structure and Disclosure Quality on Information Asymmetry in Iran45 cited
  • 2020Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information35 cited
  • 2020Does voluntary integrated reporting reduce information asymmetry? Evidence from Europe and Asia27 cited
  • 2015Voluntary disclosure, information asymmetry and the perception of governance quality: An analysis using a structural equation model24 cited
  • 2016The effect of IFRS mandatory adoption on the information asymmetry22 cited
  • 2014Quality of financial statements, information asymmetry, perceived risk and access to finance by Ugandan SMEs13 cited

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