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The Relative Informativeness Of Accounting Disclosures In Different Countries

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Cited by:

  1. Rueschhoff, Norlin G. & Strupeck, C. David, 1998. "Equity returns: Local GAAP versus U.S. GAAP for foreign issuers from developing countries," The International Journal of Accounting, Elsevier, vol. 33(3), pages 377-389.
  2. Luca Menicacci, 2022. "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 41-77.
  3. BARAIBAR DIEZ, Elisa & LUNA SOTORRÍO, Ladislao, 2012. "The Influence Of Transparency Of University Social Responsibility In The Creation Of Reputation," Regional and Sectoral Economic Studies, Euro-American Association of Economic Development, vol. 12(3).
  4. Kabir, M.R., 1997. "The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors," Other publications TiSEM b31e595a-e80d-44ce-9646-4, Tilburg University, School of Economics and Management.
  5. Leonardo Fernandez, 2012. "Price Discovery, Investor Distraction and Analyst Recommendations Under Continuous Disclosure Requirements in Australia," PhD Thesis, Finance Discipline Group, UTS Business School, University of Technology, Sydney, number 1-2012.
  6. Eva K. Jermakowicz & Sylwia Gornik-Tomaszewski, 1998. "Information Content of Earnings in the Emerging Capital Market: Evidence from the Warsaw Stock Exchange," Multinational Finance Journal, Multinational Finance Journal, vol. 2(4), pages 245-267, December.
  7. Booth, G. Geoffrey & Junttila, Juha & Kallunki, Juha-Pekka & Rahiala, Markku & Sahlstrom, Petri, 2006. "How does the financial environment affect the stock market valuation of R&D spending?," Journal of Financial Intermediation, Elsevier, vol. 15(2), pages 197-214, April.
  8. Peter F. Pope, 2003. "Discussion of Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 273-283, May.
  9. Sunder, Shyam, 2002. "Regulatory competition among accounting standards within and across international boundaries," Journal of Accounting and Public Policy, Elsevier, vol. 21(3), pages 219-234.
  10. 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.
  11. Robert M. Bushman & Abbie J. Smith & Regina Wittenberg‐Moerman, 2010. "Price Discovery and Dissemination of Private Information by Loan Syndicate Participants," Journal of Accounting Research, Wiley Blackwell, vol. 48(5), pages 921-972, December.
  12. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2002. "L'internationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale," ACCRA, Association francophone de comptabilité, vol. 8(1), pages 45-68.
  13. Dan Givoly & Carla Hayn & Sharon Katz, 2017. "The changing relevance of accounting information to debt holders over time," Review of Accounting Studies, Springer, vol. 22(1), pages 64-108, March.
  14. Ervin Black & John White, 2003. "An international comparison of income statement and balance sheet information: Germany, Japan and the US," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 29-46.
  15. White, Eugene N., 2013. "Competition among the exchanges before the SEC: was the NYSE a natural hegemon?," Financial History Review, Cambridge University Press, vol. 20(1), pages 29-48, April.
  16. Teppo Martikainen & Juha-Pekka Kallunki & Jukka Perttunen, 1997. "Finnish earnings response coefficients: the information content of losses," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 69-81, May.
  17. Fan, Joseph P.H. & Gillan, Stuart L. & Yu, Xin, 2013. "Property rights, R&D spillovers, and corporate accounting transparency in China," Emerging Markets Review, Elsevier, vol. 15(C), pages 34-56.
  18. Hoopes, Jeffrey L. & Robinson, Leslie & Slemrod, Joel, 2018. "Public tax-return disclosure," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 142-162.
  19. Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011. "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 36(2), pages 151-173, August.
  20. Jeffrey J. Coulton & Tami Dinh & Andrew B. Jackson & Tom Smith, 2016. "The impact of sentiment on price discovery," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(3), pages 669-694, September.
  21. Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016. "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, vol. 20(1), pages 37-76.
  22. Brockman, Paul & Liebenberg, Ivonne & Schutte, Maria, 2010. "Comovement, information production, and the business cycle," Journal of Financial Economics, Elsevier, vol. 97(1), pages 107-129, July.
  23. Denis Cormier & Michel Magnan & Bernard Morard, 2000. "The contractual and value relevance of reported earnings in a dividend-focused environment," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 387-417.
  24. Tang, Tanya & Firth, Michael, 2011. "Can book-tax differences capture earnings management and tax Management? Empirical evidence from China," The International Journal of Accounting, Elsevier, vol. 46(2), pages 175-204, June.
  25. Philip Brown & Greg Clinch, 1998. "Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us," Australian Accounting Review, CPA Australia, vol. 8(15), pages 21-29, May.
  26. Christian Leuz, 2003. "IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market," Journal of Accounting Research, Wiley Blackwell, vol. 41(3), pages 445-472, June.
  27. Yaw Mensah & Robert Werner, 2008. "The capital market implications of the frequency of interim financial reporting: an international analysis," Review of Quantitative Finance and Accounting, Springer, vol. 31(1), pages 71-104, July.
  28. Pathiranage, Nandana P.W. & Jubb, Christine A., 2018. "Does IFRS make analysts more efficient in using fundamental information included in financial statements?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 373-385.
  29. Angelo M. Solarino & Peter J. Buckley, 2023. "Equivalence in international business research: A three-step approach," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(3), pages 550-567, April.
  30. Goddard, John & Tavakoli, Manouche & Wilson, John O.S., 2009. "Sources of variation in firm profitability and growth," Journal of Business Research, Elsevier, vol. 62(4), pages 495-508, April.
  31. Van der Meulen, Sofie & Gaeremynck, Ann & Willekens, Marleen, 2007. "Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study," The International Journal of Accounting, Elsevier, vol. 42(2), pages 123-142.
  32. Bailey, Warren & Andrew Karolyi, G. & Salva, Carolina, 2006. "The economic consequences of increased disclosure: Evidence from international cross-listings," Journal of Financial Economics, Elsevier, vol. 81(1), pages 175-213, July.
  33. Wang, Junbo & Wei, K.C. John & Pruitt, Stephen W., 2006. "An analysis of the share price and accounting performance of rights offerings in China," Pacific-Basin Finance Journal, Elsevier, vol. 14(1), pages 49-72, January.
  34. Djatej, Arsen & Gao, Grace & Sarikas, Robert H.S. & Senteney, David L., 2011. "Eastern and Western European firms public and private information quality: The comparative impact of degree of implementation of IFRS," Emerging Markets Review, Elsevier, vol. 12(2), pages 111-129, June.
  35. Christian Leuz, 2003. "IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market," Journal of Accounting Research, Wiley Blackwell, vol. 41(3), pages 445-472, June.
  36. Chan, Kam C. & Seow, Gim S., 1996. "The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 139-158, February.
  37. Anh Tuan Nguyen & Guangming Gong, 2014. "Measurement of Formal Convergence of Vietnamese Accounting Standards with IFRS," Australian Accounting Review, CPA Australia, vol. 24(2), pages 182-197, June.
  38. Bernard Olivero & Nadia Sbei Trabelsi, 2008. "Analyse De L'Effet Des Impots Differes Sur Le Contenu Informationnel Du Resultat : Cas Des Firmes Utilisant Les Normes Internationales Et Les Normes Americaines," Post-Print halshs-00525821, HAL.
  39. Wendy Beekes & Philip Brown, 2006. "Do Better‐Governed Australian Firms Make More Informative Disclosures?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3‐4), pages 422-450, April.
  40. Mitsudome, Toshiaki & Weintrop, Joseph & Hwang, Lee-Seok, 2008. "The relation between changes in CEO compensation and firm performance: A Japanese/American comparison," Journal of the Japanese and International Economies, Elsevier, vol. 22(4), pages 605-619, December.
  41. Robert M. Bushman & Joseph D. Piotroski & Abbie J. Smith, 2004. "What Determines Corporate Transparency?," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 207-252, May.
  42. Ana Isabel Ramos Domingues & António de Melo da Costa Cerqueira & Elísio Fernando Moreira Brandão, 2016. "Idiosyncratic Volatility and Earnings Quality: Evidence from United Kingdom," FEP Working Papers 579, Universidade do Porto, Faculdade de Economia do Porto.
  43. Andres, Christian & Theissen, Erik, 2008. "Setting a fox to keep the geese -- Does the comply-or-explain principle work?," Journal of Corporate Finance, Elsevier, vol. 14(3), pages 289-301, June.
  44. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
  45. Boonlert-U-Thai, Kriengkrai & Meek, Gary K. & Nabar, Sandeep, 2006. "Earnings attributes and investor-protection: International evidence," The International Journal of Accounting, Elsevier, vol. 41(4), pages 327-357, 012.
  46. Hung, Mingyi, 2000. "Accounting standards and value relevance of financial statements: An international analysis," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 401-420, December.
  47. Lam, Kevin C.K. & Sami, Heibatollah & Zhou, Haiyan, 2013. "Changes in the value relevance of accounting information over time: Evidence from the emerging market of China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 123-135.
  48. Karampinis, Nikolaos I., 2021. "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  49. Zhang, Qiyu & Ding, Rong & Chen, Ding & Zhang, Xiaoxiang, 2023. "The effects of mandatory ESG disclosure on price discovery efficiency around the world," International Review of Financial Analysis, Elsevier, vol. 89(C).
  50. Ran Barniv & Mark Myring, 2006. "An International Analysis of Historical and Forecast Earnings in Accounting‐Based Valuation Models," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7‐8), pages 1087-1109, September.
  51. Hamberg, Mattias & Beisland, Leif-Atle, 2014. "Changes in the value relevance of goodwill accounting following the adoption of IFRS 3," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 59-73.
  52. Zhang, Xiaoxiang & Zhang, Qiyu & Chen, Ding & Gu, Jun, 2019. "Financial integration, investor protection and imbalanced optimistically biased information timeliness in emerging markets," International Review of Financial Analysis, Elsevier, vol. 64(C), pages 38-56.
  53. André Aroldo Freitas de Moura & Antônio Carlos Coelho, 2016. "Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil," Brazilian Business Review, Fucape Business School, vol. 13(5), pages 27-50, September.
  54. Shyam Sunder, 2001. "Standards for Corporate Financial Reporting: Regulatory Competition Within and Across International Boundaries," Yale School of Management Working Papers ysm245, Yale School of Management, revised 01 Apr 2002.
  55. Leonardo Fernandez, 2012. "Price Discovery, Investor Distraction and Analyst Recommendations Under Continuous Disclosure Requirements in Australia," PhD Thesis, Finance Discipline Group, UTS Business School, University of Technology, Sydney, number 3, July-Dece.
  56. Gu, Pu, 2020. "The effects of social bias against female analysts on markets," Journal of Corporate Finance, Elsevier, vol. 64(C).
  57. Gary K. Meek, 1994. "Discussion of “A Comparison of the Stock Price Response to Earnings Disclosures in the United States and the United Kingdomâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 85-89, June.
  58. Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S., 2021. "Country-specific drivers of the value relevance of goodwill impairment losses," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  59. 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.
  60. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
  61. Huddart, Steven & Hughes, John S. & Brunnermeier, Markus, 1999. "Disclosure requirements and stock exchange listing choice in an international context," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 237-269, January.
  62. Georgios A. Papanastasopoulos, 2014. "Accounting Accruals and Stock Returns: Evidence from European Equity Markets," European Accounting Review, Taylor & Francis Journals, vol. 23(4), pages 729-768, December.
  63. Ionel Bostan, 2010. "Comparative Study Regarding the Legilative Framework of the Financial Reporting in USA and EU," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(2), pages 28-45, June.
  64. Ana Isabel Morais & José Dias Curto, 2009. "Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors," Australian Accounting Review, CPA Australia, vol. 19(2), pages 128-143, June.
  65. LaFond, Ryan, 2005. "Is the Accrual Anomaly a Global Anomaly?," Working papers 27856, Massachusetts Institute of Technology (MIT), Sloan School of Management.
  66. Bodnar, Gordon M. & Hwang, Lee Seok & Weintrop, Joseph, 2001. "The Value Relevance of Foreign Income: An Australian, Canadian, and British Comparison," Working Papers 01-3, University of Pennsylvania, Wharton School, Weiss Center.
  67. Cready, William M., 2003. "Accounting behavior of German firms after an ADR issuance: A discussion," The International Journal of Accounting, Elsevier, vol. 38(3), pages 377-384.
  68. Pyemo N. Afego, 2013. "Stock Price Response to Earnings Announcements: Evidence From the Nigerian Stock Market," Journal of African Business, Taylor & Francis Journals, vol. 14(3), pages 141-149, December.
  69. Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
  70. Mark L. Defond & Mingyi Hung, 2004. "Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 269-312, May.
  71. Dennis Fan & Raymond So & Jason Yeh, 2006. "Analyst Earnings Forecasts for Publicly Traded Insurance Companies," Review of Quantitative Finance and Accounting, Springer, vol. 26(2), pages 105-136, March.
  72. Hsin, Chin-Wen & Peng, Shu-Cing, 2023. "The role of social capital in price efficiency: International evidence," International Review of Financial Analysis, Elsevier, vol. 89(C).
  73. C. Benetti, 2010. "Economic implications of corporate financial reporting in brazilian and european financial markets," Post-Print halshs-00534767, HAL.
  74. Bushman, Robert M. & Piotroski, Joseph D., 2006. "Financial reporting incentives for conservative accounting: The influence of legal and political institutions," Journal of Accounting and Economics, Elsevier, vol. 42(1-2), pages 107-148, October.
  75. Thomas Plenborg, 1998. "A comparison of the information content of US and Danish earnings," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 41-63.
  76. Amine Tarazi & Iftekhar Hasan & Ibrahim Siraj & Qiang Wu, 2016. "Value Relevance of Earnings of Multinational Firms: Regulatory Regimes Associated with Foreign Subsidiaries," Working Papers hal-01360048, HAL.
  77. Dongwei Su, 2003. "Stock price reactions to earnings announcements: evidence from Chinese markets," Review of Financial Economics, John Wiley & Sons, vol. 12(3), pages 271-286.
  78. Pevzner, Mikhail & Xie, Fei & Xin, Xiangang, 2015. "When firms talk, do investors listen? The role of trust in stock market reactions to corporate earnings announcements," Journal of Financial Economics, Elsevier, vol. 117(1), pages 190-223.
  79. Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2017. "The implications of book-tax differences: A meta-analysis," ZEW Discussion Papers 17-003, ZEW - Leibniz Centre for European Economic Research.
  80. Dushyantkumar Vyas, 2011. "The Timeliness of Accounting Write‐Downs by U.S. Financial Institutions During the Financial Crisis of 2007–2008," Journal of Accounting Research, Wiley Blackwell, vol. 49(3), pages 823-860, June.
  81. Imam, Shahed & Chan, Jacky & Shah, Syed Zulfiqar Ali, 2013. "Equity valuation models and target price accuracy in Europe: Evidence from equity reports," International Review of Financial Analysis, Elsevier, vol. 28(C), pages 9-19.
  82. Veith, Stefan & Werner, Jörg R., 2014. "Comparative Value Relevance Studies: Country Differences Versus Specification Effects," The International Journal of Accounting, Elsevier, vol. 49(3), pages 301-330.
  83. Lin Liao & Helen Kang & Richard D. Morris, 2021. "The value relevance of fair value and historical cost measurements during the financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2069-2107, April.
  84. Simona Jirásková & Jan Molín, 2013. "Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(2), pages 46-60.
  85. Mouselli, Sulaiman & Jaafar, Aziz & Goddard, John, 2013. "Accruals quality, stock returns and asset pricing: Evidence from the UK," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 203-213.
  86. Renneboog, Luc & Szilagyi, Peter G., 2020. "How relevant is dividend policy under low shareholder protection?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 64(C).
  87. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  88. Klaus Ruhnke, 2003. "Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien," Schmalenbach Journal of Business Research, Springer, vol. 55(3), pages 250-280, May.
  89. Mark Lang & Karl V. Lins & Mark Maffett, 2012. "Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most," Journal of Accounting Research, Wiley Blackwell, vol. 50(3), pages 729-774, June.
  90. Yuriy, Burykin & Guzaliya, Klychova & Bremmers, Harry J., 2012. "The Development Of Integrated Accounting In Small And Medium-Sized Companies In The Agri- And Foodsector Of The Russian Federation," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, vol. 6(1-2), pages 1-6, September.
  91. Christopher Koch & Ola Nilsson & Katarina Eriksson, 2014. "Does shareholder protection affect the performance of analysts as a gatekeeper?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 315-345, May.
  92. Kurt V. Auer, 1998. "Der Einfluß des Wechsels vom Rechnungslegungsstandard auf die Risikoparameter von schweizerischen Aktien," Schmalenbach Journal of Business Research, Springer, vol. 50(2), pages 129-155, February.
  93. Palea, Vera, 2014. "Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(1), pages 1-17.
  94. Chaima Kooli & Raoudha Trabelsi & Fethi Tlili, 2018. "The Impact of Accounting Disclosure On Emerging Stock Market Prediction in an Unstable Socio-Political Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 313-329, September.
  95. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
  96. Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R., 2012. "The information content of annual earnings announcements and mandatory adoption of IFRS," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 34-54.
  97. Lionel Escaffre & Réda Sefsaf, 2010. "La pertinence informationnelle additionnelle des normes comptables internationales : comparaison entre les principaux marchés européens," Post-Print hal-00481511, HAL.
  98. Rahman, Asheq Razaur & Tay, Teck Meng & Ong, Beng Teck & Cai, Shiyun, 2007. "Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants," The International Journal of Accounting, Elsevier, vol. 42(4), pages 416-442, December.
  99. Hilary, Gilles, 2003. "Accounting behavior of German firms after an ADR issuance," The International Journal of Accounting, Elsevier, vol. 38(3), pages 355-376.
  100. Thomas Schleicher & Martin Walker, 2015. "Are interim management statements redundant?," Accounting and Business Research, Taylor & Francis Journals, vol. 45(2), pages 229-255, February.
  101. Akinobu Shuto & Takuya Iwasaki, 2013. "The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan," Discussion Paper Series DP2013-32, Research Institute for Economics & Business Administration, Kobe University, revised Jul 2014.
  102. Bornemann, Tobias, 2018. "Tax avoidance and accounting conservatism," arqus Discussion Papers in Quantitative Tax Research 232, arqus - Arbeitskreis Quantitative Steuerlehre.
  103. Garay, Urbi & González, Maximiliano & Guzmán, Alexander & Trujillo, María Andrea, 2013. "Internet-based corporate disclosure and market value: Evidence from Latin America," Emerging Markets Review, Elsevier, vol. 17(C), pages 150-168.
  104. Davis-Friday, Paquita Y. & Eng, Li Li & Liu, Chao-Shin, 2006. "The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings," The International Journal of Accounting, Elsevier, vol. 41(1), pages 22-40.
  105. Olibe, Kingsley O., 2016. "Security Returns and Volume Responses Around International Financial Reporting Standards (IFRS) Earnings Announcements," The International Journal of Accounting, Elsevier, vol. 51(2), pages 240-265.
  106. Tahat, Yasean A. & Alhadab, Mohammad, 2017. "Have accounting numbers lost their value relevance during the recent financial credit crisis?," The Quarterly Review of Economics and Finance, Elsevier, vol. 66(C), pages 182-191.
  107. Hanlon, Michelle & Laplante, Stacie Kelley & Shevlin, Terry, 2005. "Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income," Journal of Law and Economics, University of Chicago Press, vol. 48(2), pages 407-442, October.
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  109. Vivian W. Fang & Mark Maffett & Bohui Zhang, 2015. "Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices," Journal of Accounting Research, Wiley Blackwell, vol. 53(3), pages 593-631, June.
  110. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
  111. 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.
  112. Neringa Jarmalaite Pritchard, 2002. "The Relationship between Accounting Numbers and Returns in the Baltic Stock Markets," CERT Discussion Papers 0206, Centre for Economic Reform and Transformation, Heriot Watt University.
  113. Tsao, Shou-Min & Lu, Hsueh-Tien & Keung, Edmund C., 2016. "Voluntary monthly earnings disclosures and analyst behavior," Journal of Banking & Finance, Elsevier, vol. 71(C), pages 37-49.
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  115. DeFond, Mark & Hung, Mingyi & Trezevant, Robert, 2007. "Investor protection and the information content of annual earnings announcements: International evidence," Journal of Accounting and Economics, Elsevier, vol. 43(1), pages 37-67, March.
  116. Vicentiu Covrig & Buen Sin Low, 2005. "The Relevance of Analysts’ Earnings Forecasts in Japan," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7‐8), pages 1437-1463, September.
  117. Walid Guermazi, 2023. "International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 200-211, June.
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  119. Filip, Andrei & Raffournier, Bernard, 2010. "The value relevance of earnings in a transition economy: The case of Romania," The International Journal of Accounting, Elsevier, vol. 45(1), pages 77-103, March.
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  121. Rick Cuijpers & Erik Peek, 2010. "Reporting Frequency, Information Precision and Private Information Acquisition," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(1‐2), pages 27-59, January.
  122. Sati P. Bandyopadhyay, 1996. "Discussion of “International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firmsâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 171-176, March.
  123. Oliveira, Lídia & Rodrigues, Lúcia Lima & Craig, Russell, 2010. "Intangible assets and value relevance: Evidence from the Portuguese stock exchange," The British Accounting Review, Elsevier, vol. 42(4), pages 241-252.
  124. Leuz, Christian & Wüstemann, Jens, 2003. "The role of accounting in the German financial system," CFS Working Paper Series 2003/16, Center for Financial Studies (CFS).
  125. Karampinis N. & Hevas D., 2009. "The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 73-100.
  126. Andrew Buskirk, 2012. "Disclosure frequency and information asymmetry," Review of Quantitative Finance and Accounting, Springer, vol. 38(4), pages 411-440, May.
  127. Shrutika Chugh & Neil Fargher, 2008. "Does accounting choice influence US investment in non‐US companies? Evidence from US institutional investment in Australian companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(1), pages 99-121, March.
  128. Juha Kinnunen & Jyrki Niskanen & Eero Kasanen, 2000. "To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 499-517.
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