메뉴 건너뛰기




Volumn 12, Issue 3-4, 2002, Pages 122-155

Empirical evidence on the depth of corporate information disclosure in developing countries: The case of Jordan

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33744825294     PISSN: 10569219     EISSN: 17588529     Source Type: Journal    
DOI: 10.1108/eb047456     Document Type: Article
Times cited : (89)

References (77)
  • 1
    • 15844406324 scopus 로고
    • Preparers' attitude to financial reporting in less developed countries with moderately sophisticated capital markets: The case of Jordan
    • Abu-Nassar, M. and Rutherford, B.A. (1995). Preparers' attitude to financial reporting in less developed countries with moderately sophisticated capital markets: The case of Jordan. The International Journal of Accounting, 30, 129-138.
    • (1995) The International Journal of Accounting , vol.30 , pp. 129-138
    • Abu-Nassar, M.1    Rutherford, B.A.2
  • 2
    • 0009236907 scopus 로고    scopus 로고
    • Disclosure policy choice and corporate characteristics: A study of Bangladish
    • June
    • Ahmed, K. (1996, June). Disclosure policy choice and corporate characteristics: A study of Bangladish. Asia-Pacific Journal of Accounting, 3 (1), 183-203
    • (1996) Asia-Pacific Journal of Accounting , vol.3 , Issue.1 , pp. 183-203
    • Ahmed, K.1
  • 3
    • 0033095793 scopus 로고    scopus 로고
    • Association between corporate characteristics and disclosure levels in annual reports: A metaanalysis
    • Ahmed, K. and Courtis. (1999). Association between corporate characteristics and disclosure levels in annual reports: A metaanalysis. British Accounting Review, 31, 35-61
    • (1999) British Accounting Review , vol.31 , pp. 35-61
    • Ahmedand Courtis, K.1
  • 4
    • 0002099357 scopus 로고
    • The impact of non-financial company characteristics on mandatory disclosure in developing countries: The case of Bangladesh
    • Ahmed, K. and Nicholls, D. (1994). The impact of non-financial company characteristics on mandatory disclosure in developing countries: The case of Bangladesh. International Journal of Accounting Education and Research, 29 (1), 62-77.
    • (1994) International Journal of Accounting Education and Research , vol.29 , Issue.1 , pp. 62-77
    • Ahmed, K.1    Nicholls, D.2
  • 5
    • 21344476134 scopus 로고
    • The relative informativeness of accounting disclosure in different countries
    • Alford, A., Jones, J., Leftwich, R. and Zmijewski, M. (1993). The relative informativeness of accounting disclosure in different countries. Journal of Accounting Research, 31 (Supplement), 183-223.
    • (1993) Journal of Accounting Research , vol.31 , pp. 183-223
    • Alford, A.1    Jones, J.2    Leftwich, R.3    Zmijewski, M.4
  • 7
    • 84946821961 scopus 로고
    • Amman Financial Market Annual Reports, Published by the Amman Financial Market, Jordan
    • Amman Financial Market Annual Reports. (1990-1997). Various issues. Published by the Amman Financial Market, Jordan.
    • (1990) Various Issues
  • 8
    • 84946867896 scopus 로고    scopus 로고
    • Published by the Amman Financial Market
    • Amman Financial Market Article of Association
    • Amman Financial Market Article of Association. (1996). Published by the Amman Financial Market, Jordan.
    • (1996) Jordan
  • 9
    • 16844381272 scopus 로고
    • The role of generally accepted accounting methods in the public sector: An empirical test
    • Barber, W. and Sen P.S. (1984). The role of generally accepted accounting methods in the public sector: An empirical test. Journal of Accounting and Public Policy, 3 (2): 91-106.
    • (1984) Journal of Accounting and Public Policy , vol.3 , Issue.2 , pp. 91-106
    • Barber, W.1    Sen, P.S.2
  • 10
    • 0002357546 scopus 로고
    • Disclosure and comprehensiveness in an international setting
    • Spring
    • Barrett, M. E. (1976, Spring). Disclosure and comprehensiveness in an international setting. Journal of Accounting Research, 14: 10-26.
    • (1976) Journal of Accounting Research , vol.14 , pp. 10-26
    • Barrett, M.E.1
  • 12
    • 0003334124 scopus 로고
    • Non-compliance of disclosure requirements in financial statements: The case of Hong Kong companies
    • Benjamin, T. Y. K., Au-Yeung, P. K., Kwok, M. C. M. and Lau, L. C. W. (1990). Non-compliance of disclosure requirements in financial statements: The case of Hong Kong companies. International Journal of Accounting Education and Research, 25(2): 99-112.
    • (1990) International Journal of Accounting Education and Research , vol.25 , Issue.2 , pp. 99-112
    • Benjamin, T.1    Au-Yeung, P.K.2    Kwok, M.3    Lau, L.4
  • 13
    • 84985531921 scopus 로고
    • Voluntary disclosure in financial segment data: New Zealand evidence
    • May
    • Bradbury, M. E. (1992, May). Voluntary disclosure in financial segment data: New Zealand evidence. Accounting and Finance, 32 (1): 15-26.
    • (1992) Accounting and Finance , vol.32 , Issue.1 , pp. 15-26
    • Bradbury, M.E.1
  • 14
    • 0002279174 scopus 로고
    • The nature of adequate disclosure
    • April
    • Buzby, S. L. (1974, April). The nature of adequate disclosure. Journal of Accountancy, 38-47.
    • (1974) Journal of Accountancy , pp. 38-47
    • Buzby, S.L.1
  • 15
    • 0001815328 scopus 로고
    • Company size, listed versus unlisted stocks, and the extent of financial disclosure
    • Spring
    • Buzby, S. L. (1975, Spring). Company size, listed versus unlisted stocks, and the extent of financial disclosure. Journal of Accounting Research, 13: 16-37.
    • (1975) Journal of Accounting Research , vol.13 , pp. 16-37
    • Buzby, S.L.1
  • 16
    • 0002854809 scopus 로고
    • The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis
    • January
    • Cahan, S. F. (1992, January). The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis. Accounting Review, 67 (1): 77-95.
    • (1992) Accounting Review , vol.67 , Issue.1 , pp. 77-95
    • Cahan, S.F.1
  • 19
    • 0000253358 scopus 로고
    • Voluntary financial disclosure by Mexican corporations
    • July
    • Chow, C. W., and Wong-Boren, A. (1987, July). Voluntary financial disclosure by Mexican corporations. Accounting Review, 62: 533-41.
    • (1987) Accounting Review , vol.62 , pp. 533-541
    • Chow, C.W.1    Wong-Boren, A.2
  • 20
    • 84949164402 scopus 로고
    • Disclosure in the corporate annual reports of Swedish companies
    • Spring
    • Cooke, T. E. (1989a, Spring). Disclosure in the corporate annual reports of Swedish companies. Accounting and Business Research, 19: 113-24.
    • (1989) Accounting and Business Research , vol.19 , pp. 113-124
    • Cooke, T.E.1
  • 22
    • 0001352180 scopus 로고
    • An assessment of voluntary disclosure in the annual reports of Japanese corporations
    • Cooke, T. E. (1991). An assessment of voluntary disclosure in the annual reports of Japanese corporations. International Journal of Accounting Education and Research, 26(3): 174-89.
    • (1991) International Journal of Accounting Education and Research , vol.26 , Issue.3 , pp. 174-189
    • Cooke, T.E.1
  • 23
    • 0001089760 scopus 로고
    • The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations
    • Summer
    • Cooke, T. E. (1992, Summer). The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations. Accounting and Business Research, 22: 229-37.
    • (1992) Accounting and Business Research , vol.22 , pp. 229-237
    • Cooke, T.E.1
  • 24
    • 85015638380 scopus 로고
    • Disclosure in Japanese corporate annual reports
    • June
    • Cooke, T. E. (1993, June). Disclosure in Japanese corporate annual reports. Journal of Business Finance and Accounting, 20: 521-35.
    • (1993) Journal of Business Finance and Accounting , vol.20 , pp. 521-535
    • Cooke, T.E.1
  • 26
    • 84963163735 scopus 로고
    • Relationship between timeliness and corporate reporting and corporate attributes
    • Winter
    • Courtis, J. K. (1976, Winter). Relationship between timeliness and corporate reporting and corporate attributes. Accounting and Business Research, 7: 45-56.
    • (1976) Accounting and Business Research , vol.7 , pp. 45-56
    • Courtis, J.K.1
  • 27
    • 84992965216 scopus 로고
    • Discretionary disclosure of reserve by oil and gas companies
    • January
    • Craswell, A. T., and Taylor, S. L. (1992, January). Discretionary disclosure of reserve by oil and gas companies. Journal of Business Finance and Accounting, 19 (2): 295-308.
    • (1992) Journal of Business Finance and Accounting , vol.19 , Issue.2 , pp. 295-308
    • Craswell, A.T.1    Taylor, S.L.2
  • 30
    • 0000272926 scopus 로고
    • Disclosure of non-proprietary information
    • Spring
    • Dye, R. A. (1985a, Spring). Disclosure of non-proprietary information. Journal of Accounting Research, 23 (1): 123-45.
    • (1985) Journal of Accounting Research , vol.23 , Issue.1 , pp. 123-145
    • Dye, R.A.1
  • 31
    • 0000630458 scopus 로고
    • Autumn). Strategic accounting choice and the effects of alternative financial reporting requirements
    • Dye, R. A. (1985b, Autumn). Strategic accounting choice and the effects of alternative financial reporting requirements. Journal of Accounting Research, 23 (2): 544-73.
    • (1985) Journal of Accounting Research , vol.23 , Issue.2 , pp. 544-573
    • Dye, R.A.1
  • 32
    • 79959583476 scopus 로고
    • The usefulness of corporate financial disclosure to investors in Amman financial market
    • Lancaster University, UK
    • El-Issa, Y. (1988). The usefulness of corporate financial disclosure to investors in Amman financial market. Unpublished PhD Thesis. Lancaster University, UK.
    • (1988) Unpublished Phd Thesis
    • El-Issa, Y.1
  • 34
    • 0002313891 scopus 로고
    • Multicollinearity in regression analysis: A problem revisited
    • Farrar, D., and Glauber, R. (1967, February). Multicollinearity in regression analysis: A problem revisited. Review of Economics and Statistics, 49: 92-107.
    • (1967) Review of Economics and Statistics , vol.49 , pp. 92-107
    • Farrar, D.1    Glauber, R.2
  • 36
    • 0012343587 scopus 로고
    • Disclosure of information by companies
    • Firth, M. A. (1979a). Disclosure of information by companies. Omega, 7 (2). 129-35.
    • (1979) Omega , vol.7 , Issue.2 , pp. 129-135
    • Firth, M.A.1
  • 37
    • 84880929891 scopus 로고
    • The impact of size, stock market listing and auditors on voluntary disclosure in corporate annual reports
    • Autumn
    • Firth, M. A. (1979b, Autumn). The impact of size, stock market listing and auditors on voluntary disclosure in corporate annual reports. Accounting and Business Research, 9: 273-80.
    • (1979) Accounting and Business Research , vol.9 , pp. 273-280
    • Firth, M.A.1
  • 38
    • 0002466349 scopus 로고
    • Raising finance and firms' corporate reporting policies
    • December
    • Firth, M. A. (1980, December). Raising finance and firms' corporate reporting policies. Abacus, 16: 100-15.
    • (1980) Abacus , vol.16 , pp. 100-115
    • Firth, M.A.1
  • 39
    • 84977736638 scopus 로고
    • Disclosure dictions by firms and the competition for price efficiency
    • Fishman, M. J. and Hagerty, K. M. (1989). Disclosure dictions by firms and the competition for price efficiency. The Journal of Finance, 44 (3): 633-46.
    • (1989) The Journal of Finance , vol.44 , Issue.3 , pp. 633-646
    • Fishman, M.J.1    Hagerty, K.M.2
  • 44
    • 0001206980 scopus 로고
    • Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur stock exchange
    • Hossain, M., Tan L.M. and Adams, M. (1994). Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur stock exchange. The International Journal of Accoutring, 29 (3): 334-351.
    • (1994) The International Journal of Accoutring , vol.29 , Issue.3 , pp. 334-351
    • Hossain, M.1    Tan, L.M.2    Adams, M.3
  • 45
    • 38249009703 scopus 로고
    • The relationship between perceived accounting quality and economic characteristics of the firm
    • Summer
    • Imhoff, E. A. (1992, Summer). The relationship between perceived accounting quality and economic characteristics of the firm. Journal of Accounting and Public Policy, 11: 97-118.
    • (1992) Journal of Accounting and Public Policy , vol.11 , pp. 97-118
    • Imhoff, E.A.1
  • 46
    • 85045001115 scopus 로고    scopus 로고
    • The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
    • Inchausi, B. G. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6 (1): 45-68.
    • (1997) European Accounting Review , vol.6 , Issue.1 , pp. 45-68
    • Inchausi, B.G.1
  • 47
    • 0010838430 scopus 로고
    • Economic incentives and the choice of state government accounting practice
    • Spring
    • Ingram, R. W. (1984, Spring). Economic incentives and the choice of state government accounting practice. Journal of Accounting Research, 22 (1): 126-44.
    • (1984) Journal of Accounting Research , vol.22 , Issue.1 , pp. 126-144
    • Ingram, R.W.1
  • 48
    • 44649197264 scopus 로고
    • Theory of the firm: Managerial behaviour, agency costs and ownership structure
    • Jensen, M. C. and Meckling, W. H. (1976, October). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3: 305-360.
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.C.1    Meckling, W.H.2
  • 49
    • 84946867897 scopus 로고
    • Jordanian Shareholding Companies Guides Various Annual Issues, Published by the Amman Financial Market, Jordan
    • Jordanian Shareholding Companies Guides Various Annual Issues. (1980-1999). Published by the Amman Financial Market, Jordan.
    • (1980)
  • 50
    • 21344483941 scopus 로고
    • Cross sectional determinants of analyst ratings of corporate disclosures
    • Autumn
    • Lang, M. and Lundholm, R. (1993, Autumn). Cross sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research, 31: 246-71.
    • (1993) Journal of Accounting Research , vol.31 , pp. 246-271
    • Lang, M.1    Lundholm, R.2
  • 52
    • 84965455720 scopus 로고
    • An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry
    • Summer
    • Malone, D., Fries, C. and Jones, T. (1993, Summer). An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry. Journal of Accounting, Auditing and Finance, 8: 249-73.
    • (1993) Journal of Accounting, Auditing and Finance , vol.8 , pp. 249-273
    • Malone, D.1    Fries, C.2    Jones, T.3
  • 53
    • 84946867898 scopus 로고
    • Patterns of international accounting standards
    • June
    • Mckinneley, I. (1970, June). Patterns of international accounting standards. Management Accounting, 219-222.
    • (1970) Management Accounting , pp. 219-222
    • Mckinneley, I.1
  • 54
    • 84985507265 scopus 로고
    • Voluntary disclosure of segment information by Australian diversified companies
    • May
    • McKinnon, J. L. and Dalimunthe, L. (1993, May). Voluntary disclosure of segment information by Australian diversified companies. Accounting and Finance, 33, (1): 33-50.
    • (1993) Accounting and Finance , vol.33 , Issue.1 , pp. 33-50
    • Mckinnon, J.L.1    Dalimunthe, L.2
  • 55
    • 84950226259 scopus 로고
    • Corporate financial reporting in New Zealand: An analysis of user preferences, corporate characteristics and disclosure practices for discretionary information
    • Winter
    • McNally, G. M., Eng, L. H. and Hasseldine, C. R. (1982, Winter). Corporate financial reporting in New Zealand: An analysis of user preferences, corporate characteristics and disclosure practices for discretionary information. Accounting and Business Research, 13: 11-20.
    • (1982) Accounting and Business Research , vol.13 , pp. 11-20
    • Mcnally, G.M.1    Eng, L.H.2    Hasseldine, C.R.3
  • 56
    • 49449125071 scopus 로고
    • Determinants of corporate borrowing
    • November
    • Meyers, S. C. (1977, November). Determinants of corporate borrowing. Journal of Financial Economics, 4: 147-75.
    • (1977) Journal of Financial Economics , vol.4 , pp. 147-175
    • Meyers, S.C.1
  • 57
    • 33644780594 scopus 로고    scopus 로고
    • Comprehensives of disclosure of non-financial companies listed on the Amman financial market
    • Naser, K. (1998). Comprehensives of disclosure of non-financial companies listed on the Amman financial market. International Journal of Commerce and Management, 2 (8): 88-119.
    • (1998) International Journal of Commerce and Management , vol.2 , Issue.8 , pp. 88-119
    • Naser, K.1
  • 58
    • 33646894442 scopus 로고    scopus 로고
    • Determinants of the depth of information disclosure in the board of directors statements of a sample of Jordanian listed companies
    • Naser, K. and Al-Khatib, K. (2000). Determinants of the depth of information disclosure in the board of directors statements of a sample of Jordanian listed companies. Advances in International Accounting, 13: 99-118
    • (2000) Advances in International Accounting , vol.13 , pp. 99-118
    • Naser, K.1    Al-Khatib, K.2
  • 59
    • 0012282962 scopus 로고    scopus 로고
    • The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe
    • Owusu-Ansah, S. (1998). The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. The International Journal of Accounting, 33 (5): 605-631.
    • (1998) The International Journal of Accounting , vol.33 , Issue.5 , pp. 605-631
    • Owusu-Ansah, S.1
  • 60
    • 0001544479 scopus 로고    scopus 로고
    • An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic
    • Patton, J. and Zelenka, I. (1997). An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic. The European Accounting Review, 6 (4): 605-626.
    • (1997) The European Accounting Review , vol.6 , Issue.4 , pp. 605-626
    • Patton, J.1    Zelenka, I.2
  • 61
    • 0001081642 scopus 로고
    • The determinants of voluntary financial disclosure by Swiss listed companies
    • Raffournier, B. (1995). The determinants of voluntary financial disclosure by Swiss listed companies. The European Accounting Review, 4: 261-280
    • (1995) The European Accounting Review , vol.4 , pp. 261-280
    • Raffournier, B.1
  • 62
    • 0000726575 scopus 로고
    • Disclosure quality in governmental financial reports
    • Autumn
    • Robbins, W. A. and Austin, K. R. (1986, Autumn). Disclosure quality in governmental financial reports. Journal of Accounting Research, 24: 412-21.
    • (1986) Journal of Accounting Research , vol.24 , pp. 412-421
    • Robbins, W.A.1    Austin, K.R.2
  • 63
    • 0002896510 scopus 로고
    • Discussion of voluntary corporate disclosure: The case of interim reporting
    • Schipper, K. (1981). Discussion of voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research, 19: 85-88.
    • (1981) Journal of Accounting Research , vol.19 , pp. 85-88
    • Schipper, K.1
  • 64
    • 84910818294 scopus 로고
    • Corporate disclosure and the evaluation of the quality of earnings
    • May
    • Siegal, J. (1978, May). Corporate disclosure and the evaluation of the quality of earnings. Journal of Business, 51 (2): 20-25.
    • (1978) Journal of Business , vol.51 , Issue.2 , pp. 20-25
    • Siegal, J.1
  • 65
    • 0041643613 scopus 로고    scopus 로고
    • (2nd ed.). McGraw-Hill Publishing Company
    • Silver, Mick (1997). Business statistics (2nd ed.). McGraw-Hill Publishing Company.
    • (1997) Business Statistics
    • Silver, M.1
  • 66
    • 0001876989 scopus 로고
    • Characteristics and implications of inadequate disclosure: A case study of India
    • Spring
    • Singhvi, S. (1968, Spring). Characteristics and implications of inadequate disclosure: A case study of India. The International Journal of Accounting, 3 (2): 29-43.
    • (1968) The International Journal of Accounting , vol.3 , Issue.2 , pp. 29-43
    • Singhvi, S.1
  • 67
    • 0000924391 scopus 로고
    • An empirical analysis of the quality of corporate financial disclosure
    • January
    • Singhvi, S. and Desai, H. B. (1971, January). An empirical analysis of the quality of corporate financial disclosure. Accounting Review, XLVI (1): 621-32.
    • (1971) Accounting Review , vol.XLVI , Issue.1 , pp. 621-632
    • Singhvi, S.1    Desai, H.B.2
  • 68
    • 0012294670 scopus 로고
    • Financial reporting practice in Jordan: An empirical test
    • Solas, C. (1994). Financial reporting practice in Jordan: An empirical test. Advances in International Accounting, 7: 43-60.
    • (1994) Advances in International Accounting , vol.7 , pp. 43-60
    • Solas, C.1
  • 69
    • 0002871919 scopus 로고
    • Disclosure in published annual reports
    • Winter
    • Stanga, K. (1976, Winter). Disclosure in published annual reports. Financial Management, 42-52.
    • (1976) Financial Management , pp. 42-52
    • Stanga, K.1
  • 70
    • 0003334124 scopus 로고
    • Non-compliance with disclosure requirements in financial statements: The case of Hong Kong companies
    • Tal, B.Y.K., Au-Yeung, P.K., Kwok, M.C.M., and Lau, L.W.C. (1990). Non-compliance with disclosure requirements in financial statements: The case of Hong Kong companies. The International Journal of Accounting, 2: 99-112.
    • (1990) The International Journal of Accounting , vol.2 , pp. 99-112
    • Tal, B.1    Au-Yeung, P.K.2    Kwok, M.3    Lau, L.4
  • 71
    • 0000103080 scopus 로고
    • Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong
    • Wallace R.S.O. and Naser, K. (1995). Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting and Public Policy, 14 (4): 311-369
    • (1995) Journal of Accounting and Public Policy , vol.14 , Issue.4 , pp. 311-369
    • Wallace, R.1    Naser, K.2
  • 72
    • 84950026244 scopus 로고
    • The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain
    • Winter
    • Wallace R.S.O., Naser, K. and Mora A. (1994, Winter). The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Accounting and Business Research, 25 (97): 41-53.
    • (1994) Accounting and Business Research , vol.25 , Issue.97 , pp. 41-53
    • Wallace, R.1    Naser, K.2    Mora, A.3
  • 73
    • 0003610070 scopus 로고
    • Disclosure of accounting information in developing countries: A case study on Nigeria
    • University of Exeter, UK
    • Wallace, R. S. O. (1987). Disclosure of accounting information in developing countries: A case study on Nigeria. Unpublished Ph.D. Thesis, University of Exeter, UK.
    • (1987) Unpublished Ph.D. Thesis
    • Wallace, R.1
  • 74
    • 0005993372 scopus 로고
    • Corporate financial reporting in Nigeria
    • Autumn
    • Wallace, R.S.O. (1988, Autumn). Corporate financial reporting in Nigeria. Accounting and Business Research, 18: 352-62.
    • (1988) Accounting and Business Research , vol.18 , pp. 352-362
    • Wallace, R.1
  • 75
    • 84920781622 scopus 로고
    • Corporate financial statements, a product of the market and political process
    • Watts, R. L. (1977). Corporate financial statements, a product of the market and political process. Australian Journal of Management, 2: 53-75.
    • (1977) Australian Journal of Management , vol.2 , pp. 53-75
    • Watts, R.L.1
  • 76
    • 84872494936 scopus 로고
    • Agency problems, auditing and theory of the firm: Some evidence
    • Watts, R. L. and Zimmerman, J. L. (1983). Agency problems, auditing and theory of the firm: some evidence. Journal of Law and Economics, 1226: 613-33.
    • (1983) Journal of Law and Economics , vol.1226 , pp. 613-633
    • Watts, R.L.1    Zimmerman, J.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.