-
1
-
-
0038909340
-
Managerial-discretion hypothesis and voluntary disclosure: Empirical evidence from the New Zealand life insurance industry
-
Adams, M.B. and M. Hossain (1998), 'Managerial-Discretion Hypothesis and Voluntary Disclosure: Empirical Evidence from the New Zealand Life Insurance Industry", Journal of Accounting and Public Policy, Vol. 17, pp. 245-81.
-
(1998)
Journal of Accounting and Public Policy
, vol.17
, pp. 245-281
-
-
Adams, M.B.1
Hossain, M.2
-
2
-
-
38149146310
-
Accounting earnings and future economic rents: An empirical analysis
-
Ahmed, A.S. (1994), 'Accounting Earnings and Future Economic Rents: An Empirical Analysis', Journal of Accounting and Economics, Vol. 17, pp. 377-400.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 377-400
-
-
Ahmed, A.S.1
-
3
-
-
0033095793
-
Association between corporate characteristics and disclosure levels in annual reports: A meta-analysis
-
Ahmed, K. and J.K. Courtis (1999), 'Association between Corporate Characteristics and Disclosure Levels in Annual Reports: A Meta-analysis', British Accounting Review, Vol. 31, pp. 35-61.
-
(1999)
British Accounting Review
, vol.31
, pp. 35-61
-
-
Ahmed, K.1
Courtis, J.K.2
-
5
-
-
84993839692
-
The maturity structure of corporate debt
-
Barclay, M.J. and C.W. Smith (1995), The Maturity Structure of Corporate Debt', The Journal of Finance, Vol. 50, pp. 609-31.
-
(1995)
The Journal of Finance
, vol.50
, pp. 609-631
-
-
Barclay, M.J.1
Smith, C.W.2
-
6
-
-
77958406983
-
Corporate governance and the board of directors: Performance effects of changes in board composition
-
Baysinger, B. and H. Butler (1985), 'Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition', Journal of Law, Economics, and Organization, Vol. 1, pp. 101-24.
-
(1985)
Journal of Law, Economics, and Organization
, vol.1
, pp. 101-124
-
-
Baysinger, B.1
Butler, H.2
-
7
-
-
0031184823
-
Disclosure level on the cost of equity capital
-
Botosan, C. (1997), 'Disclosure Level on the Cost of Equity Capital', The Accounting Review, Vol. 72, pp. 323-49.
-
(1997)
The Accounting Review
, vol.72
, pp. 323-349
-
-
Botosan, C.1
-
8
-
-
0036004043
-
A re-examination of disclosure level and the expected cost of equity capital
-
_ and M.A. Plumlee (2002), 'A Re-Examination of Disclosure Level and the Expected Cost of Equity Capital', Journal of Accounting Research, Vol. 40, pp. 21-40.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 21-40
-
-
Plumlee, M.A.1
-
9
-
-
0002549108
-
The incentives for voluntary audit committee formation
-
Bradbury, M.E. (1990), 'The Incentives for Voluntary Audit Committee Formation', Journal of Accounting and Public Policy, Vol. 9, pp. 19-36.
-
(1990)
Journal of Accounting and Public Policy
, vol.9
, pp. 19-36
-
-
Bradbury, M.E.1
-
11
-
-
0031287879
-
Incremental information content of required disclosures contained in management discussion and analysis
-
Bryan, S.H. (1997), 'Incremental Information Content of Required Disclosures Contained in Management Discussion and Analysis', The Accounting Review, Vol. 72, pp. 285-301.
-
(1997)
The Accounting Review
, vol.72
, pp. 285-301
-
-
Bryan, S.H.1
-
12
-
-
0000964255
-
The information in discretionary outlays: Advertising, research and development
-
Bublitz, B. and M. Ettredge (1989), 'The Information in Discretionary Outlays: Advertising, Research and Development', The Accounting Review, Vol. 64, pp. 108-24.
-
(1989)
The Accounting Review
, vol.64
, pp. 108-124
-
-
Bublitz, B.1
Ettredge, M.2
-
13
-
-
0000106797
-
Do outside directors monitor managers?: Evidence from tender offer bids
-
Byrd, J.W. and K.A. Hickman (1992), 'Do Outside Directors Monitor Managers?: Evidence from Tender Offer Bids', Journal of Financial Economics, Vol. 32, pp. 195-221.
-
(1992)
Journal of Financial Economics
, vol.32
, pp. 195-221
-
-
Byrd, J.W.1
Hickman, K.A.2
-
14
-
-
27844458367
-
The investment opportunity set and disclosure policy choice: Some Malaysian evidence
-
Cahan, S.F. and M. Hossain (1996), 'The Investment Opportunity Set and Disclosure Policy Choice: Some Malaysian Evidence', Asia Pacific Journal of Management, Vol. 13, pp. 65-85.
-
(1996)
Asia Pacific Journal of Management
, vol.13
, pp. 65-85
-
-
Cahan, S.F.1
Hossain, M.2
-
15
-
-
0000975241
-
Advertising, R&D expenditures and market value of the firm
-
Chauvin, K.W. and M. Hirchey (1993), 'Advertising, R&D Expenditures and Market Value of the Firm', Financial Management (Winter), Vol. 231-58.
-
(1993)
Financial Management
, vol.231
, Issue.58 WINTER
-
-
Chauvin, K.W.1
Hirchey, M.2
-
16
-
-
0001544621
-
Goodwill, profitability and market value of the firm
-
_ (1994), 'Goodwill, Profitability and Market Value of the Firm', Journal of Accounting and Public Policy, Vol. 13, pp. 159-80.
-
(1994)
Journal of Accounting and Public Policy
, vol.13
, pp. 159-180
-
-
-
17
-
-
0034369632
-
Association between independent non-executive directors, family control and financial disclosures in Hong Kong
-
Chen, C.J.P and B. Jaggi (2000), 'Association between Independent Non-Executive Directors, Family Control and Financial Disclosures in Hong Kong', Journal of Accounting and Public Policy, Vol. 39, Nos. 4-5, pp. 285-310.
-
(2000)
Journal of Accounting and Public Policy
, vol.39
, Issue.4-5
, pp. 285-310
-
-
Chen, C.J.P.1
Jaggi, B.2
-
18
-
-
13844256582
-
What determines residual income? An empirical investigation
-
Cheng, Q. (2005), 'What Determines Residual Income? An Empirical Investigation', The Accounting Review, Vol. 80, pp. 85-112.
-
(2005)
The Accounting Review
, vol.80
, pp. 85-112
-
-
Cheng, Q.1
-
19
-
-
0031633952
-
Ownership structure, investment and corporate value: An empirical analysis
-
Cho, M-H. (1998), 'Ownership Structure, Investment and Corporate Value: An Empirical Analysis', Journal of Financial Economics, Vol. 47, pp. 103-21.
-
(1998)
Journal of Financial Economics
, vol.47
, pp. 103-121
-
-
Cho, M.-H.1
-
20
-
-
0030362919
-
The impact of security analysts' monitoring and marketing functions on the market value of firms
-
Chung, K.H and H. Joe (1996), 'The Impact of Security Analysts' Monitoring and Marketing Functions on the Market Value of Firms', Journal of Financial and Quantitative Analysis, Vol. 31, No. 4, pp. 493-512.
-
(1996)
Journal of Financial and Quantitative Analysis
, vol.31
, Issue.4
, pp. 493-512
-
-
Chung, K.H.1
Joe, H.2
-
21
-
-
84984204202
-
The voluntary inclusion of forecasts in the MD & A section of annual reports
-
Clarkson, P.M., J.L. Kao and G.D. Richardson (1994), 'The Voluntary Inclusion of Forecasts in the MD & A Section of Annual Reports', Contemporary Accounting Research, Vol. 11, pp. 1-30.
-
(1994)
Contemporary Accounting Research
, vol.11
, pp. 1-30
-
-
Clarkson, P.M.1
Kao, J.L.2
Richardson, G.D.3
-
22
-
-
0041871283
-
A review of the empirical disclosure literature: Discussion
-
Core, J.E. (2001), 'A Review of the Empirical Disclosure Literature: Discussion', Journal of Accounting and Economics, Vol. 31, pp. 441-56.
-
(2001)
Journal of Accounting and Economics
, vol.31
, pp. 441-456
-
-
Core, J.E.1
-
24
-
-
0036891297
-
The determinants of internet financial reporting
-
Debreceny, R., G.L. Gray, and A. Rahman (2002), 'The Determinants of Internet Financial Reporting', Journal of Accounting and Public Policy, Vol. 21, pp. 371-94.
-
(2002)
Journal of Accounting and Public Policy
, vol.21
, pp. 371-394
-
-
Debreceny, R.1
Gray, G.L.2
Rahman, A.3
-
25
-
-
2142720242
-
Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
-
Dechow, P.M., R.G. Sloan and A.P. Sweeney (1996), 'Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC', Contemporary Accounting Research, Vol. 13, pp. 1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, pp. 1-36
-
-
Dechow, P.M.1
Sloan, R.G.2
Sweeney, A.P.3
-
26
-
-
0000663244
-
Discretionary disclosure and external financing
-
Frankle, R., M. McNichols and G.P. Wilson (1995), 'Discretionary Disclosure and External Financing', The Accounting Review, Vol. 70, pp. 135-50.
-
(1995)
The Accounting Review
, vol.70
, pp. 135-150
-
-
Frankle, R.1
McNichols, M.2
Wilson, G.P.3
-
27
-
-
43949176471
-
Additional evidence on the association between the investment opportunity set and corporate financing, dividend, arid compensation policies
-
Gaver, J.J. and K.M. Gaver (1993), 'Additional Evidence on the Association Between the Investment Opportunity Set and Corporate Financing, Dividend, arid Compensation Policies', Journal of Accounting and Economics, Vol. 16, pp. 127-60.
-
(1993)
Journal of Accounting and Economics
, vol.16
, pp. 127-160
-
-
Gaver, J.J.1
Gaver, K.M.2
-
29
-
-
0000250716
-
Specification tests in econometrics
-
Hausman, J.A. (1976), 'Specification Tests in Econometrics', Econometrica, Vol. 46 (November), pp. 1251-71.
-
(1976)
Econometrica
, vol.46
, Issue.NOVEMBER
, pp. 1251-1271
-
-
Hausman, J.A.1
-
30
-
-
27844497816
-
Segment reporting to the capital market in the presence of a competitor
-
Hayes, R. and R.J. Lundholm (1993), 'Segment Reporting to the Capital Market in the Presence of a Competitor', Journal of Accounting Research, Vol. 31, pp. 261-80.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 261-280
-
-
Hayes, R.1
Lundholm, R.J.2
-
31
-
-
0012319054
-
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
-
Healy, P. and K. Palepu (2001), 'Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature', Journal of Accounting and Economics, Vol. 31, pp. 405-40.
-
(2001)
Journal of Accounting and Economics
, vol.31
, pp. 405-440
-
-
Healy, P.1
Palepu, K.2
-
32
-
-
0000388461
-
Stock performance and intermediation changes surrounding sustained increases in disclosure
-
_, A. Hutton and K. Palepu (1999), 'Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure', Contemporary Accounting Research, Vol. 16, pp. 485-520.
-
(1999)
Contemporary Accounting Research
, vol.16
, pp. 485-520
-
-
Hutton, A.1
Palepu, K.2
-
34
-
-
0012589298
-
Corporate governance in New Zealand: The effect of the 1993 companies act on the relation between board composition and firm performance
-
Hossain, M., A.K. Prevost and R.P. Rao (2001), 'Corporate Governance in New Zealand: The Effect of the 1993 Companies Act on the Relation between Board Composition and Firm Performance', Pacific-Basin Finance Journal, Vol. 9, pp. 119-45.
-
(2001)
Pacific-basin Finance Journal
, vol.9
, pp. 119-145
-
-
Hossain, M.1
Prevost, A.K.2
Rao, R.P.3
-
35
-
-
11244284785
-
Simultaneous determination of UK analyst following and institutional ownership
-
Hussain, S. (2000), 'Simultaneous Determination of UK Analyst Following and Institutional Ownership', Accounting and Business Research, Vol. 30, pp. 111-24.
-
(2000)
Accounting and Business Research
, vol.30
, pp. 111-124
-
-
Hussain, S.1
-
36
-
-
44649197264
-
Theory of the firm: Management behaviour, agency costs and ownership structure
-
Jensen, M.C. and W.H. Meckling (1976), 'Theory of the Firm: Management Behaviour, Agency Costs and Ownership Structure', Journal of Financial Economics, Vol. 3, pp. 305-60.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.C.1
Meckling, W.H.2
-
37
-
-
21344483941
-
Cross-sectional determinants of analysts ratings of corporate disclosures
-
Lang, M. and R.J. Lundholm (1993), 'Cross-Sectional Determinants of Analysts Ratings of Corporate Disclosures', Journal of Accounting Research, Vol. 31, pp. 246-71.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 246-271
-
-
Lang, M.1
Lundholm, R.J.2
-
38
-
-
0030305317
-
Corporate disclosure policy and analyst behavior
-
_ (1996), 'Corporate Disclosure Policy and Analyst Behavior', The Accounting Review, Vol. 71, pp. 467-92.
-
(1996)
The Accounting Review
, vol.71
, pp. 467-492
-
-
-
39
-
-
0001464179
-
Voluntary disclosure and equity offerings: Reducing information asymmetry or hyping the stock?
-
_ (2000), 'Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?', Contemporary Accounting Research, Vol. 17, pp. 623-62.
-
(2000)
Contemporary Accounting Research
, vol.17
, pp. 623-662
-
-
-
40
-
-
0003170891
-
Investor protection and corporate governance
-
La Porta, R., F. Lopez-de-Silanes, A. Shleifer and R.W. Vishny (2000), 'Investor Protection and Corporate Governance', Journal of Financial Economics, Vol. 58, pp. 3-27.
-
(2000)
Journal of Financial Economics
, vol.58
, pp. 3-27
-
-
La Porta, R.1
Lopez-De-Silanes, F.2
Shleifer, A.3
Vishny, R.W.4
-
41
-
-
0033235091
-
The boundaries of financial reporting and how to extend them
-
Lev, B. and P. Zarowin (1999), 'The Boundaries of Financial Reporting and How to Extend Them', Journal of Accounting Research, Vol. 37, pp. 353-85.
-
(1999)
Journal of Accounting Research
, vol.37
, pp. 353-385
-
-
Lev, B.1
Zarowin, P.2
-
42
-
-
3943101329
-
Earnings informativeness and strategic disclosure: An empirical examination pro forma earnings
-
Lougee, B.A. and C.A. Marquardt (2004), 'Earnings Informativeness and Strategic Disclosure: An Empirical Examination Pro Forma Earnings', The Accounting Review, Vol. 79, pp. 769-95.
-
(2004)
The Accounting Review
, vol.79
, pp. 769-795
-
-
Lougee, B.A.1
Marquardt, C.A.2
-
43
-
-
0036628375
-
Bringing the future forward: The effect of disclosure on the return-earnings relation
-
Lundholm, R.J. and L. Myers (2002), 'Bringing the Future Forward: The Effect of Disclosure on the Return-Earnings Relation', Journal of Accounting Research, Vol. 40, pp. 809-40.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 809-840
-
-
Lundholm, R.J.1
Myers, L.2
-
44
-
-
0030163381
-
Forecast disclosure by initial public offering firms in a low-litigation environment
-
Mak, Y.T. (1996), 'Forecast Disclosure by Initial Public Offering Firms in a Low-Litigation Environment', Journal of Accounting and Public Policy, Vol. 15, pp. 111-36.
-
(1996)
Journal of Accounting and Public Policy
, vol.15
, pp. 111-136
-
-
Mak, Y.T.1
-
45
-
-
84965455720
-
An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry
-
Malone, D., C. Fries and T. Jones (1993), 'An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry', Journal of Accounting, Auditing & Finance, Vol. 8, pp. 249-73.
-
(1993)
Journal of Accounting, Auditing & Finance
, vol.8
, pp. 249-273
-
-
Malone, D.1
Fries, C.2
Jones, T.3
-
46
-
-
0001641008
-
Corporate capital expenditure decisions and the market value of the firm
-
McConnell, J. and C. Muscarella (1985), 'Corporate Capital Expenditure Decisions and the Market Value of the Firm', Journal of Financial Economics, Vol. 14, pp. 595-613.
-
(1985)
Journal of Financial Economics
, vol.14
, pp. 595-613
-
-
McConnell, J.1
Muscarella, C.2
-
48
-
-
33645896609
-
Management ownership and market valuation: An empirical analysis
-
Morck, R., A. Shleifer and R.W. Vishny (1988), 'Management Ownership and Market Valuation: An Empirical Analysis', Journal of Financial Economics, Vol. 20, pp. 293-315.
-
(1988)
Journal of Financial Economics
, vol.20
, pp. 293-315
-
-
Morck, R.1
Shleifer, A.2
Vishny, R.W.3
-
49
-
-
49449125071
-
Determinants of corporate borrowing
-
Myers, S.C. (1977), 'Determinants of Corporate Borrowing', Journal of Financial Economics, Vol. 5, pp. 141-75.
-
(1977)
Journal of Financial Economics
, vol.5
, pp. 141-175
-
-
Myers, S.C.1
-
50
-
-
48549110620
-
Corporate financing and investment decisions when firms have information that investors do not have
-
_ and N.S. Majluf (1984), 'Corporate Financing and Investment Decisions When Firms Have Information that Investors Do Not Have', Journal of Financial Economics, Vol. 13, pp. 147-75.
-
(1984)
Journal of Financial Economics
, vol.13
, pp. 147-175
-
-
Majluf, N.S.1
-
51
-
-
0002932137
-
Analyst following and institutional ownership
-
O'Brien, P.C and R. Bhushan (1990), 'Analyst Following and Institutional Ownership', Journal of Accounting Research, Vol. 28, pp. 55-82.
-
(1990)
Journal of Accounting Research
, vol.28
, pp. 55-82
-
-
O'Brien, P.C.1
Bhushan, R.2
-
53
-
-
0030241930
-
The articulation of price-earnings ratios and market to book ratios and the evaluation of growth
-
Penman, S.H. (1996), 'The Articulation of Price-Earnings Ratios and Market to Book Ratios and the Evaluation of Growth', Journal of Accounting Research, Vol. 34, pp. 235-59.
-
(1996)
Journal of Accounting Research
, vol.34
, pp. 235-259
-
-
Penman, S.H.1
-
54
-
-
0036840467
-
Determinants of board composition in New Zealand: A simultaneous equations approach
-
Prevost, A.K., R.P. Rao and M. Hossain (2002), 'Determinants of Board Composition in New Zealand: A Simultaneous Equations Approach', Journal of Empirical Finance, Vol. 9, pp. 373-97.
-
(2002)
Journal of Empirical Finance
, vol.9
, pp. 373-397
-
-
Prevost, A.K.1
Rao, R.P.2
Hossain, M.3
-
57
-
-
0032359234
-
Corporate disclosure quality and the cost of debt
-
Sengupta, P. (1998), 'Corporate Disclosure Quality and the Cost of Debt', The Accounting Review, Vol. 73, pp. 459-74.
-
(1998)
The Accounting Review
, vol.73
, pp. 459-474
-
-
Sengupta, P.1
-
58
-
-
0000649376
-
The investment opportunity set and accounting procedure choice - Preliminary evidence
-
Skinner, D.J. (1993), 'The Investment Opportunity Set and Accounting Procedure Choice - Preliminary Evidence', Journal of Accounting and Economics, Vol. 16, pp. 407-45.
-
(1993)
Journal of Accounting and Economics
, vol.16
, pp. 407-445
-
-
Skinner, D.J.1
-
59
-
-
2342505938
-
The investment opportunity set and corporate financing, dividend, and compensation policies
-
Smith, C.W. and R.L. Watts (1992), 'The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies', Journal of Financial Economics, Vol. 32, pp. 263-92.
-
(1992)
Journal of Financial Economics
, vol.32
, pp. 263-292
-
-
Smith, C.W.1
Watts, R.L.2
-
61
-
-
0001829001
-
Essays on disclosure
-
_ (2001), 'Essays on Disclosure', Journal of Accounting and Economics, Vol. 5, pp. 97-180.
-
(2001)
Journal of Accounting and Economics
, vol.5
, pp. 97-180
-
-
-
62
-
-
84950026244
-
The relationship between comprehensive of corporate annual reports and firm characteristics in Spain
-
Wallace, R.S.O, K. Naser and A. Mora (1994), 'The Relationship between Comprehensive of Corporate Annual Reports and Firm Characteristics in Spain', Accounting and Business Research, Vol. 25 (Winter), pp. 41-53.
-
(1994)
Accounting and Business Research
, vol.25
, Issue.WINTER
, pp. 41-53
-
-
Wallace, R.S.O.1
Naser, K.2
Mora, A.3
-
63
-
-
0000047027
-
Positive accounting theory: A ten year perspective
-
Watts, R.L. and J.L. Zimmerman (1990), 'Positive Accounting Theory: A Ten Year Perspective', The Accounting Review, Vol. 65, pp. 131-56.
-
(1990)
The Accounting Review
, vol.65
, pp. 131-156
-
-
Watts, R.L.1
Zimmerman, J.L.2
-
64
-
-
84984199207
-
Disclosure policy, information asymmetry and liquidity in equity markets
-
Welker, M. (1995), 'Disclosure Policy, Information Asymmetry and Liquidity in Equity Markets', Contemporary Accounting Research, Vol. 11, pp. 801-28.
-
(1995)
Contemporary Accounting Research
, vol.11
, pp. 801-828
-
-
Welker, M.1
|