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Accounting Disclosure Practices In The United-States And The United-Kingdom

Citations

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Cited by:

  1. Nadia Sbei, 2001. "Benefice Comptable Et Valeur De La Firme Cas Des Entreprises Cotees A La Bourse De Paris," Post-Print halshs-00584653, HAL.
  2. Wölfle, Marco, 2007. "Price Discovery for Cross-Listed Securities from Emerging Eastern European Countries," ZEW Discussion Papers 07-067, ZEW - Leibniz Centre for European Economic Research.
  3. Peter Collett & Jayne Godfrey & Sue Hrasky, 1998. "Standard-setting in Australia: Implications of Recent Radical Reform Proposals," Australian Accounting Review, CPA Australia, vol. 8(16), pages 9-17, November.
  4. Chen, Xiaoqi & Chih-Chieh Chris, Hsieh & Tsang, Albert & Xiang, Yi, 2022. "Cross-border enforcement of securities laws and dividend payouts," The British Accounting Review, Elsevier, vol. 54(6).
  5. Ifraz Khan & Priyashni Vandana Chand & Professor Arvind Patel, 2013. "The Impact Of Ownership Structure On Voluntary Corporate Disclosure In Annual Reports: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 47-58.
  6. Conover, C. Mitchell & Miller, Robert E. & Szakmary, Andrew, 2008. "The timeliness of accounting disclosures in international security markets," International Review of Financial Analysis, Elsevier, vol. 17(5), pages 849-869, December.
  7. Tsang, Albert & Xiang, Yi & Yu, Li, 2023. "Cross-border regulatory cooperation and analyst forecasts," International Review of Financial Analysis, Elsevier, vol. 90(C).
  8. Lang, Mark & Smith Raedy, Jana & Wilson, Wendy, 2006. "Earnings management and cross listing: Are reconciled earnings comparable to US earnings?," Journal of Accounting and Economics, Elsevier, vol. 42(1-2), pages 255-283, October.
  9. Leuz, Christian, 2006. "Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006)," Journal of Accounting and Economics, Elsevier, vol. 42(1-2), pages 285-299, October.
  10. Robert Fraunhoffer & Ho Young Kim & Dirk Schiereck, 2018. "Value Creation in M&A Transactions, Conference Calls, and Shareholder Protection," IJFS, MDPI, vol. 6(1), pages 1-21, January.
  11. Kumar, Gaurav, 2013. "Voluntary disclosures of intangibles information by U.S.-listed Asian companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(2), pages 109-118.
  12. Kenton K. Yee, 2004. "Interim Reporting Frequency and Financial Analysts' Expenditures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1‐2), pages 167-198, January.
  13. Silvers, Roger, 2020. "Cross-border cooperation between securities regulators," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  14. Niamh Brennan, 2000. "An empirical examination of forecast disclosure by bidding companies," Accounting and Business Research, Taylor & Francis Journals, vol. 30(3), pages 175-194.
  15. Akhtaruddin, M., 2005. "Corporate mandatory disclosure practices in Bangladesh," The International Journal of Accounting, Elsevier, vol. 40(4), pages 399-422.
  16. Bushee, Brian J. & Matsumoto, Dawn A. & Miller, Gregory S., 2003. "Open versus closed conference calls: the determinants and effects of broadening access to disclosure," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 149-180, January.
  17. Dalton, Derek & Buchheit, Steve & Oler, Derek & Zhou, Ming, 2013. "Enforcement mechanisms for SEC reporting deadlines," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 185-195.
  18. Hodgdon, Christopher & Hughes, Susan B., 2016. "The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 28-46.
  19. Asokan Anandarajan & Bill Francis & Iftekhar Hasan & Kose John, 2011. "Value relevance of banks: global evidence," Review of Quantitative Finance and Accounting, Springer, vol. 36(1), pages 33-55, January.
  20. Kamarudin, Khairul Anuar & Ariff, Akmalia M. & Jaafar, Aziz, 2020. "Investor protection, cross-listing and accounting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
  21. Roger Silvers, 2016. "The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign Firms," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 187-234, March.
  22. Stergios Leventis & Pauline Weetman, 2004. "Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market," Accounting and Business Research, Taylor & Francis Journals, vol. 34(1), pages 43-56.
  23. 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.
  24. Chau, Gerald & Gray, Sidney J., 2010. "Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 93-109.
  25. 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.
  26. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
  27. Robert W. Holthausen, 2009. "Accounting Standards, Financial Reporting Outcomes, and Enforcement," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 447-458, May.
  28. Frost, Carol A., 1997. "Disclosure policy choices of UK firms receiving modified audit reports," Journal of Accounting and Economics, Elsevier, vol. 23(2), pages 163-187, July.
  29. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007. "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, vol. 42(1), pages 25-56.
  30. Stephen Bryan & Robert Nash & Ajay Patel, 2010. "How the Legal System Affects the Equity Mix in Executive Compensation," Financial Management, Financial Management Association International, vol. 39(1), pages 393-418, March.
  31. Nguyen, Nhut H. & Truong, Cameron, 2013. "The information content of stock markets around the world: A cultural explanation," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 26(C), pages 1-29.
  32. Stephen Owusu-Ansah, 2000. "Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange," Accounting and Business Research, Taylor & Francis Journals, vol. 30(3), pages 241-254.
  33. Albert Tsang & Yi Xiang & Miao Yu, 2023. "Cross‐border regulatory enforcement and corporate voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 482-523, March.
  34. Rogers, Jonathan L. & Van Buskirk, Andrew, 2009. "Shareholder litigation and changes in disclosure behavior," Journal of Accounting and Economics, Elsevier, vol. 47(1-2), pages 136-156, March.
  35. Surjit Tinaikar, 2012. "Outside Directors, Litigation Environment, and Management Earnings Forecasts," Accounting Perspectives, John Wiley & Sons, vol. 11(1), pages 1-29, May.
  36. Lang, Mark & Raedy, Jana Smith & Wilson, Wendy, 2005. "Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?," Working Papers 05-3, University of Pennsylvania, Wharton School, Weiss Center.
  37. Chau, Gerald K. & Gray, Sidney J., 2002. "Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore," The International Journal of Accounting, Elsevier, vol. 37(2), pages 247-265.
  38. Yekini, Liafisu Sina & Wisniewski, Tomasz Piotr & Millo, Yuval, 2016. "Market reaction to the positiveness of annual report narratives," The British Accounting Review, Elsevier, vol. 48(4), pages 415-430.
  39. Singleton, W. R. & Globerman, Steven, 2002. "The changing nature of financial disclosure in Japan," The International Journal of Accounting, Elsevier, vol. 37(1), pages 95-111.
  40. Clatworthy, Mark & Jones, Michael John, 2008. "Overseas equity analysis by UK analysts and fund managers," The British Accounting Review, Elsevier, vol. 40(4), pages 337-355.
  41. Peng, Songlan & Tondkar, Rasoul H. & van der Laan Smith, Joyce & Harless, David W., 2008. "Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China," The International Journal of Accounting, Elsevier, vol. 43(4), pages 448-468, December.
  42. Lori Holder-Webb & Jaffrey Cohen, 2007. "The Association between Disclosure, Distress, and Failure," Journal of Business Ethics, Springer, vol. 75(3), pages 301-314, October.
  43. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
  44. Humphery-Jenner, Mark & Liu, Yun & Nanda, Vikram & Silveri, Sabatino & Sun, Minxing, 2024. "Of fogs and bogs: Does litigation risk make financial reports less readable?," Journal of Banking & Finance, Elsevier, vol. 163(C).
  45. Price, Renee, 1999. "Voluntry earnings disclosures in Uniform franchise offering circulars," Journal of Accounting and Economics, Elsevier, vol. 28(3), pages 391-423, December.
  46. Gotti, Giorgio & Mastrolia, Stacy, 2014. "Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends," The International Journal of Accounting, Elsevier, vol. 49(2), pages 190-220.
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