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Private Voluntary Disclosure, Financial Intermediation and Market Efficiency

Citations

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Cited by:

  1. Beattie, Vivien, 2005. "Moving the financial accounting research front forward: the UK contribution," The British Accounting Review, Elsevier, vol. 37(1), pages 85-114.
  2. Du Rietz, Sabina, 2014. "When accounts become information: A study of investors’ ESG analysis practice," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 395-408.
  3. Nick Collett, 2004. "Reactions of the London Stock Exchange to Company Trading Statement Announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1-2), pages 3-35.
  4. Malsch, Bertrand & Gendron, Yves, 2009. "Mythical representations of trust in auditors and the preservation of social order in the financial community," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 735-750.
  5. Popa Adina & Peres Ion, 2008. "Aspects Regarding Corporate Mandatory And Voluntary Disclosure," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1407-1411, May.
  6. Abraham, Santhosh & Shrives, Philip J., 2014. "Improving the relevance of risk factor disclosure in corporate annual reports," The British Accounting Review, Elsevier, vol. 46(1), pages 91-107.
  7. Nick Collett, 2004. "Reactions of the London Stock Exchange to Company Trading Statement Announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1‐2), pages 3-35, January.
  8. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
  9. J. Holland, 1998. "Private disclosure and financial reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 28(4), pages 255-269.
  10. Ryan, Paul & Taffler, Richard J., 2006. "Do brokerage houses add value? The market impact of UK sell-side analyst recommendation changes," The British Accounting Review, Elsevier, vol. 38(4), pages 371-386.
  11. Abedin, Mohammad Zoynul & Goldstein, Michael A. & Huang, Qingcheng & Zeng, Hongjun, 2024. "Forward-looking disclosure effects on stock liquidity in China: Evidence from MD&A text analysis," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  12. Marshall, Andrew P. & Weetman, Pauline, 2002. "Information asymmetry in disclosure of foreign exchange risk management: can regulation be effective?," Journal of Economics and Business, Elsevier, vol. 54(1), pages 31-53.
  13. Richard Barker, 2000. "FRS3 and analysts' use of earnings," Accounting and Business Research, Taylor & Francis Journals, vol. 30(2), pages 95-109.
  14. Solomon, Jill F. & Solomon, Aris & Joseph, Nathan L. & Norton, Simon D., 2013. "Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 195-213.
  15. Beattie, Vivien & Pratt, Ken, 2003. "Issues concerning web-based business reporting: an analysis of the views of interested parties," The British Accounting Review, Elsevier, vol. 35(2), pages 155-187.
  16. Abraham, Santhosh & Bamber, Matthew, 2017. "The Q&A: Under surveillance," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 15-31.
  17. Maroun, Warren & van Zijl, Wayne, 2016. "Isomorphism and resistance in implementing IFRS 10 and IFRS 12," The British Accounting Review, Elsevier, vol. 48(2), pages 220-239.
  18. Guo, Yingwen & Li, Jingjing & Lin, Bingxuan, 2023. "Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination," Journal of Corporate Finance, Elsevier, vol. 79(C).
  19. Roberts, John & Sanderson, Paul & Barker, Richard & Hendry, John, 2006. "In the mirror of the market: The disciplinary effects of company/fund manager meetings," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 277-294, April.
  20. Maroun, Warren & Solomon, Jill, 2014. "Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?," Accounting forum, Elsevier, vol. 38(2), pages 109-121.
  21. Raili Roo, 2011. "Disclosure Discourse: A Shift in Estonian Public Companies’ Interim Report Commentaries during the Turn towards Recession," Research in Economics and Business: Central and Eastern Europe, Tallinn School of Economics and Business Administration, Tallinn University of Technology, vol. 3(1).
  22. Chien-Chi Chu & Kung-Cheng Ho & Chia-Chun Lo & Andreas Karathanasopoulos & I-Ming Jiang, 2019. "Information disclosure, transparency ranking system and firms’ value deviation: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 53(3), pages 721-747, October.
  23. Wim Vandekerckhove & Jos Leys & Dirk Braeckel, 2008. "A Speech-Act Model for Talking to Management. Building a Framework for Evaluating Communication within the SRI Engagement Process," Journal of Business Ethics, Springer, vol. 82(1), pages 77-91, September.
  24. Barker, Richard & Hendry, John & Roberts, John & Sanderson, Paul, 2012. "Can company-fund manager meetings convey informational benefits? Exploring the rationalisation of equity investment decision making by UK fund managers," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 207-222.
  25. Her‐Jiun Sheu & Huimin Chung & Chih‐Liang Liu, 2010. "Comprehensive Disclosure of Compensation and Firm Value: The Case of Policy Reforms in an Emerging Market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1115-1144, November.
  26. van Zijl, Wayne & Maroun, Warren, 2017. "Discipline and punish: Exploring the application of IFRS 10 and IFRS 12," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 42-58.
  27. Maria Cleofe Giorgino & Enrico Supino & Federico Barnabè, 2017. "Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis," Sustainability, MDPI, vol. 9(12), pages 1-15, November.
  28. Florence Cavelius, 2011. "Opening the "black box" How internal reporting systems contribute to the quality of financial disclosure," Post-Print hal-00869182, HAL.
  29. Chung, Huimin & Judge, William Q. & Li, Yi-Hua, 2015. "Voluntary disclosure, excess executive compensation, and firm value," Journal of Corporate Finance, Elsevier, vol. 32(C), pages 64-90.
  30. Maroun, Warren, 2015. "Reportable irregularities and audit quality: Insights from South Africa," Accounting forum, Elsevier, vol. 39(1), pages 19-33.
  31. Boesso, Giacomo & Kumar, Kamalesh, 2009. "Stakeholder prioritization and reporting: Evidence from Italy and the US," Accounting forum, Elsevier, vol. 33(2), pages 162-175.
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