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International accounting harmonization and global equity markets1

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  • Barth, Mary E.
  • Clinch, Greg
  • Shibano, Toshi

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  • Barth, Mary E. & Clinch, Greg & Shibano, Toshi, 1999. "International accounting harmonization and global equity markets1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 201-235, January.
    • Handle: RePEc:eee:jaecon:v:26:y:1999:i:1-3:p:201-235
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    References listed on IDEAS

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    1. Grossman, Sanford J & Stiglitz, Joseph E, 1980. "On the Impossibility of Informationally Efficient Markets," American Economic Review, American Economic Association, vol. 70(3), pages 393-408, June.
    2. McNichols, Maureen & Trueman, Brett, 1994. "Public disclosure, private information collection, and short-term trading," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 69-94, January.
    3. Diamond, Douglas W & Verrecchia, Robert E, 1991. "Disclosure, Liquidity, and the Cost of Capital," Journal of Finance, American Finance Association, vol. 46(4), pages 1325-1359, September.
    4. Verrecchia, RE, 1996. "Discussion of a model of two-tiered financial reporting," Journal of Accounting Research, Wiley Blackwell, vol. 34, pages 75-82.
    5. Kyle, Albert S, 1985. "Continuous Auctions and Insider Trading," Econometrica, Econometric Society, vol. 53(6), pages 1315-1335, November.
    6. Diamond, Douglas W. & Verrecchia, Robert E., 1981. "Information aggregation in a noisy rational expectations economy," Journal of Financial Economics, Elsevier, vol. 9(3), pages 221-235, September.
    7. 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.
    8. Verrecchia, Re, 1982. "The Use Of Mathematical-Models In Financial Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 1-42.
    9. Hellwig, Martin F., 1980. "On the aggregation of information in competitive markets," Journal of Economic Theory, Elsevier, vol. 22(3), pages 477-498, June.
    10. Verrecchia, Robert E, 1982. "Information Acquisition in a Noisy Rational Expectations Economy," Econometrica, Econometric Society, vol. 50(6), pages 1415-1430, November.
    11. Baiman, S & Verrecchia, RE, 1996. "The relation among capital markets, financial disclosure, production efficiency, and insider trading," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 1-22.
    12. Demski, Joel S. & Feltham, Gerald A., 1994. "Market response to financial reports," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 3-40, January.
    13. Ray Ball, 1995. "Making Accounting More International: Why, How, And How Far Will It Go?," Journal of Applied Corporate Finance, Morgan Stanley, vol. 8(3), pages 19-29, September.
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