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Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange

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Lopes, Patricia Teixeira
Rodrigues, Lucia Lima

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Article provided by Elsevier in its journal The International Journal of Accounting.

Volume (Year): 42 (2007)
Issue (Month): 1 ()
Pages: 25-56
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Handle: RePEc:eee:accoun:v:42:y:2007:i:1:p:25-56

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  1. Darrough, Masako N. & Stoughton, Neal M., 1990. "Financial disclosure policy in an entry game," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 219-243, January. [Downloadable!] (restricted)
  2. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law & Economics, University of Chicago Press, vol. 26(3), pages 613-33, October.
  3. A Giner Inchausti, 1997. "The influence of company characteristics and accounting regulation on information disclosed by Spanish firms," European Accounting Review, Taylor and Francis Journals, vol. 6(1), pages 45-68, May. [Downloadable!] (restricted)
  4. Williams, S. Mitchell, 2004. "An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K," The International Journal of Accounting, Elsevier, vol. 39(1), pages 71-92. [Downloadable!] (restricted)
  5. Parviainen, Jari A & Schadewitz, Hannu J & Blevins, Dallas R, 2001. "On the Non-linear Relationship between Disclosure and Its Determinants," Applied Economics Letters, Taylor and Francis Journals, vol. 8(11), pages 747-50, November. [Downloadable!] (restricted)
  6. Wagenhofer, Alfred, 1990. "Voluntary disclosure with a strategic opponent," Journal of Accounting and Economics, Elsevier, vol. 12(4), pages 341-363, March. [Downloadable!] (restricted)
  7. Ashbaugh, Hollis, 2001. "Non-US Firms' Accounting Standard Choices," Journal of Accounting and Public Policy, Elsevier, vol. 20(2), pages 129-153. [Downloadable!] (restricted)
  8. Archambault, Jeffrey J. & Archambault, Marie E., 2003. "A multinational test of determinants of corporate disclosure," The International Journal of Accounting, Elsevier, vol. 38(2), pages 173-194. [Downloadable!] (restricted)
  9. Murphy, Ann B., 1999. "Firm Characteristics of Swiss Companies that Utilize International Accounting Standards," The International Journal of Accounting, Elsevier, vol. 34(1), pages 121-131. [Downloadable!] (restricted)
  10. Eng, L. L. & Mak, Y. T., 2003. "Corporate governance and voluntary disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 22(4), pages 325-345. [Downloadable!] (restricted)
  11. Jaggi, Bikki & Low, Pek Yee, 2000. "Impact of Culture, Market Forces, and Legal System on Financial Disclosures," The International Journal of Accounting, Elsevier, vol. 35(4), pages 495-519, 010. [Downloadable!] (restricted)
  12. Chalmers, Keryn & Godfrey, Jayne M., 2004. "Reputation costs: the impetus for voluntary derivative financial instrument reporting," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 95-125, February. [Downloadable!] (restricted)
  13. Akhtaruddin, M., 2005. "Corporate mandatory disclosure practices in Bangladesh," The International Journal of Accounting, Elsevier, vol. 40(4), pages 399-422. [Downloadable!] (restricted)
  14. Chen, Charles J. P. & Jaggi, Bikki, 2000. "Association between independent non-executive directors, family control and financial disclosures in Hong Kong," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 285-310. [Downloadable!] (restricted)
  15. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September. [Downloadable!] (restricted)
  16. Wallace, R. S. Olusegun & Naser, Kamal, 1995. "Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong," Journal of Accounting and Public Policy, Elsevier, vol. 14(4), pages 311-368. [Downloadable!] (restricted)
  17. Salter, Stephen B., 1998. "Corporate financial disclosure in emerging markets: Does economic development matter?," The International Journal of Accounting, Elsevier, vol. 33(2), pages 211-234. [Downloadable!] (restricted)
  18. R.M. Haniffa & T. E. Cooke, 2002. "Culture, Corporate Governance and Disclosure in Malaysian Corporations," Abacus, Accounting Foundation, University of Sydney, vol. 38(3), pages 317-349. [Downloadable!] (restricted)
  19. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December. [Downloadable!] (restricted)
  20. Carpenter, Vivian L. & Feroz, Ehsan H., 1992. "GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 613-643, October. [Downloadable!] (restricted)
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