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Blockchain adoption and corporate financial reporting quality
16 references·0 citing·33 second hop
Blockchain adoption and corporate financial reporting quality (2024)Blockchain adoption and corporate financi…Corporate Governance and Blockchains (2016)Corporate Governance and Bloc…Customer concentration risk and the cost of equity capital (2015)Customer concentration risk a…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The market pricing of accruals quality (2005)The market pricing of accrual…Expected EPS and EPS Growth as Determinantsof Value (2005)Expected EPS and EPS Growth a…PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)PE Ratios, PEG Ratios, and Es…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Illiquidity and stock returns: cross-section and time-series effects (2002)Illiquidity and stock returns…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…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 disclosureA Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Editor's Choice Digesting Anomalies: An Investment ApproachOn Persistence in Mutual Fund Performance (1997)Liquidity Risk and Expected Stock Returns (2003)Asset pricing with liquidity risk (2005)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Disclosure level and the cost of equity capital. (1997)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
this work references cited by second hop

References

  • 2002Illiquidity and stock returns: cross-section and time-series effects10,008 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2001Essays on disclosure2,478 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2004PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital1,749 cited
  • 2005Expected EPS and EPS Growth as Determinantsof Value1,414 cited

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  • 2016Corporate Governance and Blockchains1,069 cited
  • 2015Customer concentration risk and the cost of equity capital890 cited
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