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Investor protection under unregulated financial reporting

Citations

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Cited by:

  1. Demerjian, Peter R., 2011. "Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 178-202.
  2. George Serafeim, 2011. "Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 529-571, May.
  3. Luzi Hail, 2011. "Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 573-594, May.
  4. Thomas Bourveau & Emmanuel T. De George & Atif Ellahie & Daniele Macciocchi, 2022. "The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings," Journal of Accounting Research, Wiley Blackwell, vol. 60(1), pages 129-167, March.
  5. Li Cui & Pamela Kent & Sujin Kim & Shan Li, 2021. "Accounting conservatism and firm performance during the COVID‐19 pandemic," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5543-5579, December.
  6. Allaya, Manel & Derouiche, Imen & Muessig, Anke, 2022. "Voluntary disclosure, ownership structure, and corporate debt maturity: A study of French listed firms," International Review of Financial Analysis, Elsevier, vol. 81(C).
  7. Chao-Wei Li & Ya-Yi Chao, 2020. "The effect of auditing assurance levels on accounting conservatism: evidence from Taiwan," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 11(1), pages 64-76, February.
  8. Gregory Waymire & Sudipta Basu, 2011. "Economic crisis and accounting evolution," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 207-232, August.
  9. Kin-Wai Lee & Gillian Hian-Heng Yeo, 2016. "The association between integrated reporting and firm valuation," Review of Quantitative Finance and Accounting, Springer, vol. 47(4), pages 1221-1250, November.
  10. Benjamas Jirasakuldech & Donna Dudney & Thomas Zorn & John Geppert, 2011. "Financial disclosure, investor protection and stock market behavior: an international comparison," Review of Quantitative Finance and Accounting, Springer, vol. 37(2), pages 181-205, August.
  11. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Liu, Yi & Liu, Ning, 2019. "Banks’ loan growth, loan quality, and social capital," Journal of Behavioral and Experimental Finance, Elsevier, vol. 21(C), pages 83-102.
  12. Camilla Mazzoli & Cristiana Cardi, 2015. "Intellectual Capital Disclosure in IPOs: Is It Worth It?," Journal of Financial Management, Markets and Institutions, Società editrice il Mulino, issue 2, pages 245-264, December.
  13. Samuel Akpovwre Eyenubo & Mudzamir Mohamed & Mohammad Ali, 2017. "An Empirical Analysis on the Financial Reporting Quality of the Quoted Firms in Nigeria: Does Audit Committee Size Matter?," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(9), pages 50-63, September.
  14. Deloof, Marc & Vermoesen, Veronique, 2016. "The value of corporate boards during the Great Depression in Belgium," Explorations in Economic History, Elsevier, vol. 62(C), pages 108-123.
  15. Hasan, Mostafa Monzur & Lobo, Gerald J. & Qiu, Buhui, 2021. "Organizational capital, corporate tax avoidance, and firm value," Journal of Corporate Finance, Elsevier, vol. 70(C).
  16. repec:hal:journl:dumas-00934329 is not listed on IDEAS
  17. Mostafa Monzur Hasan & Ahsan Habib & Nurul Alam, 2021. "Asset Redeployability and Corporate Tax Avoidance," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 183-219, June.
  18. Benito Arruñada, 2011. "Mandatory accounting disclosure by small private companies," European Journal of Law and Economics, Springer, vol. 32(3), pages 377-413, December.
  19. Paugam, Luc, 2011. "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007 edited by Casta, Jean-François.
  20. Steven Young, 2014. "The drivers, consequences and policy implications of non-GAAP earnings reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 44(4), pages 444-465, August.
  21. Hong, Philip K. & Paik, Daniel Gyung & Smith, Joyce Van Der Laan, 2018. "A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 74-89.
  22. Myriam Boudiche, 2013. "Determinants of Profit Forecast by Analysts Tunisians," Journal of Asian Business Strategy, Asian Economic and Social Society, vol. 3(4), pages 81-93, April.
  23. Estefanía Palazuelos & Ángel Herrero Crespo & Javier Montoya Corte, 2018. "Accounting information quality and trust as determinants of credit granting to SMEs: the role of external audit," Small Business Economics, Springer, vol. 51(4), pages 861-877, December.
  24. Petro Lisowsky & Michael Minnis, 2020. "The Silent Majority: Private U.S. Firms and Financial Reporting Choices," Journal of Accounting Research, Wiley Blackwell, vol. 58(3), pages 547-588, June.
  25. Ragland, Linda & Reck, Jacqueline L., 2016. "The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments," Advances in accounting, Elsevier, vol. 34(C), pages 77-89.
  26. Carola Frydman & Eric Hilt & Lily Y. Zhou, 2015. "Economic Effects of Runs on Early "Shadow Banks": Trust Companies and the Impact of the Panic of 1907," Journal of Political Economy, University of Chicago Press, vol. 123(4), pages 902-940.
  27. Khoo, Joye & (Wai Kong) Cheung, Adrian, 2022. "Managerial ability and debt maturity," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
  28. Andy Lardon & Marc Deloof, 2014. "Financial disclosure by SMEs listed on a semi-regulated market: evidence from the Euronext Free Market," Small Business Economics, Springer, vol. 42(2), pages 361-385, February.
  29. Oliver Binz & John R. Graham, 2022. "The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1379-1418, September.
  30. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2017. "Social capital and bank stability," Journal of Financial Stability, Elsevier, vol. 32(C), pages 99-114.
  31. Jin, Justin Y. & Kanagaretnam, Kiridaran & Wang, Wenting, 2020. "Societal trust and banks’ funding structure," Journal of Behavioral and Experimental Finance, Elsevier, vol. 27(C).
  32. Imhof, Michael J. & Seavey, Scott E., 2014. "Corporate risk-taking, firm value and high levels of managerial earnings forecasts," Advances in accounting, Elsevier, vol. 30(2), pages 328-337.
  33. John Donovan, 2021. "Financial Reporting and Entrepreneurial Finance: Evidence from Equity Crowdfunding," Management Science, INFORMS, vol. 67(11), pages 7214-7237, November.
  34. Marwick, Alex & Hasan, Mostafa Monzur & Luo, Tianpei, 2020. "Organization capital and corporate cash holdings," International Review of Financial Analysis, Elsevier, vol. 68(C).
  35. Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015. "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, vol. 29(C), pages 66-98.
  36. Ann Vanstraelen & Caren Schelleman, 2017. "Auditing private companies: what do we know?," Accounting and Business Research, Taylor & Francis Journals, vol. 47(5), pages 565-584, July.
  37. Cristiana Cardi & Camilla Mazzoli & Sabrina Severini, 2019. "People have the power: post IPO effects of intellectual capital disclosure," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 43(2), pages 228-255, April.
  38. Larcker, David F. & Rusticus, Tjomme O., 2010. "On the use of instrumental variables in accounting research," Journal of Accounting and Economics, Elsevier, vol. 49(3), pages 186-205, April.
  39. Dung Viet Tran & M. Kabir Hassan & Reza Houston, 2020. "Discretionary loan loss provision behavior in the US banking industry," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 605-645, August.
  40. Ferguson, Andrew & Feigin, Alexey & Kean, Stephen, 2013. "Gold mine feasibility study disclosure in Australia: Determinants and implications," Resources Policy, Elsevier, vol. 38(1), pages 8-17.
  41. DELOOF, Marc & VERMOESEN, Veronique, 2011. "The value of bank relationships: Evidence from Belgium at the start of the Great Depression," Working Papers 2011021, University of Antwerp, Faculty of Business and Economics.
  42. Miihkinen, Antti, 2013. "The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland," Advances in accounting, Elsevier, vol. 29(2), pages 312-331.
  43. Boland, Matthew & Godsell, David, 2020. "Local soldier fatalities and war profiteers: New tests of the political cost hypothesis," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  44. Ho, Kung-Cheng & Yang, Lu & Luo, Sijia, 2022. "Information disclosure ratings and continuing overreaction: Evidence from the Chinese capital market," Journal of Business Research, Elsevier, vol. 140(C), pages 638-656.
  45. Hasan, Mostafa Monzur & Uddin, Mohammad Riaz, 2022. "Do intangibles matter for corporate policies? Evidence from organization capital and corporate payout choices," Journal of Banking & Finance, Elsevier, vol. 135(C).
  46. Gram, Dennis & Karapanagiotis, Pantelis & Krzyzanowski, Jan & Liebald, Marius & Walz, Uwe, 2021. "An extensible model for historical financial data with an application to German company and stock market data," SAFE Working Paper Series 300, Leibniz Institute for Financial Research SAFE.
  47. Andreas Seebeck & Julia Vetter, 2022. "Not Just a Gender Numbers Game: How Board Gender Diversity Affects Corporate Risk Disclosure," Journal of Business Ethics, Springer, vol. 177(2), pages 395-420, May.
  48. Hanif Putra Ardianto & Iman Harymawan & Yuanita Intan Paramitasari & Mohammad Nasih, 2020. "Financial Reporting Quality and Investment Efficiency: Evidence from Indonesian Stock Market," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 66, pages 112-122, Desember.
  49. Tran, Dung Viet & Houston, Reza, 2021. "The effects of policy uncertainty on bank loan loss provisions," Economic Modelling, Elsevier, vol. 102(C).
  50. Elina Haapamäki, 2018. "Voluntary Auditing: A Synthesis of the Literature," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 81-104, January.
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