-
1
-
-
36148996836
-
The timeliness of corporate reporting: A comparative study of South Asia
-
Ahmed, K. (2003). 'The timeliness of corporate reporting: a comparative study of South Asia'. Advances in International Accounting, 16: 17-42.
-
(2003)
Advances in International Accounting
, vol.16
, pp. 17-42
-
-
Ahmed, K.1
-
2
-
-
0002099357
-
The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: The case of Bangladesh
-
Ahmed, K. and Nicholls, D. (1994). 'The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: the case of Bangladesh'. International Journal of Accounting, 29: 62-67.
-
(1994)
International Journal of Accounting
, vol.29
, pp. 62-67
-
-
Ahmed, K.1
Nicholls, D.2
-
3
-
-
0002168658
-
The measurement of harmonization and the comparability of financial statement items: Within-country and between-country effects
-
Archer, S., Delvaille, P. and McLeay, S. (1995). 'The measurement of harmonization and the comparability of financial statement items: within-country and between-country effects'. Accounting and Business Research, 25(98): 67-80.
-
(1995)
Accounting and Business Research
, vol.25
, Issue.98
, pp. 67-80
-
-
Archer, S.1
Delvaille, P.2
McLeay, S.3
-
4
-
-
77449105713
-
On measuring the harmonisation of accounting practices
-
Paper presented at, Geneva
-
Archer, S. and McLeay, S. (1995). 'On measuring the harmonisation of accounting practices'. Paper presented at Workshop on International Accounting, Geneva.
-
(1995)
Workshop on International Accounting
-
-
Archer, S.1
McLeay, S.2
-
6
-
-
0000772699
-
Auditor reputation and the pricing of initial public offerings
-
Beaty, R.P. (1989). 'Auditor reputation and the pricing of initial public offerings'. The Accounting Review, 64(4): 693-709.
-
(1989)
The Accounting Review
, vol.64
, Issue.4
, pp. 693-709
-
-
Beaty, R.P.1
-
7
-
-
38349179206
-
Corporate Financial Disclosure in Canada
-
Vancouver: Canadian Certified General Accountants Association
-
Belkaoui, A. and Kahl, A. (1978). Corporate Financial Disclosure in Canada, Research Monograph No. 1. Vancouver: Canadian Certified General Accountants Association.
-
(1978)
Research Monograph
, vol.1
-
-
Belkaoui, A.1
Kahl, A.2
-
8
-
-
0031184823
-
Disclosure level and the cost of equity
-
Botosan, C. A. (1997). 'Disclosure level and the cost of equity'. The Accounting Review, 72(3): 323-349.
-
(1997)
The Accounting Review
, vol.72
, Issue.3
, pp. 323-349
-
-
Botosan, C.A.1
-
9
-
-
84985531921
-
Voluntary disclosure of financial segment data: New Zealand evidence
-
Bradbury, M.E. (1992). 'Voluntary disclosure of financial segment data: New Zealand evidence'. Accounting and Finance, 32: 15-26.
-
(1992)
Accounting and Finance
, vol.32
, pp. 15-26
-
-
Bradbury, M.E.1
-
10
-
-
0002279174
-
The nature of adequate disclosure
-
Buzby, S.L. (1974a). 'The nature of adequate disclosure'. The Journal of Accountancy, 152(4): 38-47.
-
(1974)
The Journal of Accountancy
, vol.152
, Issue.4
, pp. 38-47
-
-
Buzby, S.L.1
-
11
-
-
0000845064
-
Selected items of information and their disclosure in annual reports
-
Buzby, S.L. (1974b). 'Selected items of information and their disclosure in annual reports'. The Accounting Review, 49(3): 423-435.
-
(1974)
The Accounting Review
, vol.49
, Issue.3
, pp. 423-435
-
-
Buzby, S.L.1
-
12
-
-
0001815328
-
Company size, listed versus unlisted stocks, the extent of financial disclosure
-
Buzby, S.L. (1975). 'Company size, listed versus unlisted stocks, the extent of financial disclosure'. Journal of Accounting Research, 13(1): 16-37.
-
(1975)
Journal of Accounting Research
, vol.13
, Issue.1
, pp. 16-37
-
-
Buzby, S.L.1
-
14
-
-
11844263699
-
The relevance and observance of the IASC standards in developing countries and the particular case of Zimbabwe
-
Chamisa, E.E. (2000). 'The relevance and observance of the IASC standards in developing countries and the particular case of Zimbabwe'. International Journal of Accounting, 35(2): 267-286.
-
(2000)
International Journal of Accounting
, vol.35
, Issue.2
, pp. 267-286
-
-
Chamisa, E.E.1
-
15
-
-
0000253358
-
Voluntary financial disclosure by Mexican corporations
-
Chow, C.W. and Wong-Boren, A. (1987). 'Voluntary financial disclosure by Mexican corporations'. The Accounting Review, 62(3): 533-541.
-
(1987)
The Accounting Review
, vol.62
, Issue.3
, pp. 533-541
-
-
Chow, C.W.1
Wong-Boren, A.2
-
16
-
-
84949164402
-
Disclosure in the corporate annual reports of Swedish companies
-
Cooke, T.E. (1989a). 'Disclosure in the corporate annual reports of Swedish companies'. Accounting and Business Research, 19: 113-124.
-
(1989)
Accounting and Business Research
, vol.19
, pp. 113-124
-
-
Cooke, T.E.1
-
18
-
-
0001089760
-
The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed companies
-
Cooke, T.E. (1992). 'The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed companies'. Accounting and Business Research, 22: 229-237.
-
(1992)
Accounting and Business Research
, vol.22
, pp. 229-237
-
-
Cooke, T.E.1
-
20
-
-
84992965216
-
Discretionary disclosure of reserve oil and gas companies: An economic analysis
-
Craswell, A.T. and Taylor, S.L. (1992). 'Discretionary disclosure of reserve oil and gas companies: an economic analysis'. Journal of Business Finance and Accounting, 19:295-308.
-
(1992)
Journal of Business Finance and Accounting
, vol.19
, pp. 295-308
-
-
Craswell, A.T.1
Taylor, S.L.2
-
22
-
-
0005921185
-
Improving the quality of corporate financial disclosure
-
Dhaliwal, D.S. (1980). 'Improving the quality of corporate financial disclosure'. Accounting and Business Research, 10: 385-391.
-
(1980)
Accounting and Business Research
, vol.10
, pp. 385-391
-
-
Dhaliwal, D.S.1
-
25
-
-
38249042319
-
Information disclosure in annual reports in South Africa
-
Firer, C. and Meth, G. (1986). 'Information disclosure in annual reports in South Africa'. Omega, 14: 373-42.
-
(1986)
Omega
, vol.14
, pp. 373-442
-
-
Firer, C.1
Meth, G.2
-
26
-
-
84880929891
-
The impact of size, stock market listing and auditors on voluntary disclosure in corporate annual reports
-
Firth, M. (1979). 'The impact of size, stock market listing and auditors on voluntary disclosure in corporate annual reports'. Accounting and Business Research, 9: 273-280.
-
(1979)
Accounting and Business Research
, vol.9
, pp. 273-280
-
-
Firth, M.1
-
27
-
-
0000426492
-
The effect of audit firm size on audit prices: A study of the Australian market
-
Francis, J.R. (1984). 'The effect of audit firm size on audit prices: a study of the Australian market'. Journal of Accounting and Economics, 5(2): 133-151.
-
(1984)
Journal of Accounting and Economics
, vol.5
, Issue.2
, pp. 133-151
-
-
Francis, J.R.1
-
31
-
-
84993027594
-
Culture, corporate governance and disclosure in Malaysian corporations
-
Haniffa, R.M. and Cooke, T.E. (2002). 'Culture, corporate governance and disclosure in Malaysian corporations'. Abacus, 38(3): 317-349.
-
(2002)
Abacus
, vol.38
, Issue.3
, pp. 317-349
-
-
Haniffa, R.M.1
Cooke, T.E.2
-
34
-
-
0001206980
-
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'. International Journal of Accounting, 29: 334-51.
-
(1994)
International Journal of Accounting
, vol.29
, pp. 334-351
-
-
Hossain, M.1
Tan, L.M.2
Adams, M.3
-
35
-
-
85045001115
-
The influence of company characteristics and accounting regulations on information disclosed by Spanish firms
-
Inchausti, B.G. (1997). 'The influence of company characteristics and accounting regulations on information disclosed by Spanish firms'. The European Accounting Review, 1(1): 45-68.
-
(1997)
The European Accounting Review
, vol.1
, Issue.1
, pp. 45-68
-
-
Inchausti, B.G.1
-
36
-
-
0010137397
-
-
International Accounting Standards Board IASB, London: IASC
-
International Accounting Standards Board (IASB) (1997). International Accounting Standards. London: IASC.
-
(1997)
International Accounting Standards
-
-
-
37
-
-
0033495688
-
-
International Finance Corporation IFC, Washington DC: IFC
-
International Finance Corporation (IFC) (1999). Emerging Stock Market Fact Book, 1999. Washington DC: IFC.
-
(1999)
Emerging Stock Market Fact Book, 1999
-
-
-
38
-
-
0038405149
-
Impact of culture, market forces, and legal system on financial disclosures
-
Jaggi, B. & Low, P.Y. (2000). 'Impact of culture, market forces, and legal system on financial disclosures'. International Journal of Accounting, 35(4): 495-519.
-
(2000)
International Journal of Accounting
, vol.35
, Issue.4
, pp. 495-519
-
-
Jaggi, B.1
Low, P.Y.2
-
41
-
-
21344483941
-
Cross-sectional determinants of analyst ratings of corporate disclosures
-
Lang, M. and Lundholm, R. (1993). 'Cross-sectional determinants of analyst ratings of corporate disclosures'. Journal of Accounting Research, 31(2): 246-271.
-
(1993)
Journal of Accounting Research
, vol.31
, Issue.2
, pp. 246-271
-
-
Lang, M.1
Lundholm, R.2
-
42
-
-
0004047898
-
Accounting and Human Information Processing: Theory and Application
-
Englewood Cliffs, NJ: Prentice-Hall Inc
-
Libby, R. (1981). Accounting and Human Information Processing: Theory and Application, Prentice-Hall Contemporary Topics in Accounting Series. Englewood Cliffs, NJ: Prentice-Hall Inc.
-
(1981)
Prentice-Hall Contemporary Topics in Accounting Series
-
-
Libby, R.1
-
44
-
-
84965455720
-
An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry
-
Malone, D., Fries, C. and Jones, T. (1993). 'An empirical investigation of the extent of corporate financial disclosure in the oil and gas industry'. Journal of Accounting, Auditing & Finance, 8(3): 249-273.
-
(1993)
Journal of Accounting, Auditing & Finance
, vol.8
, Issue.3
, pp. 249-273
-
-
Malone, D.1
Fries, C.2
Jones, T.3
-
45
-
-
84950226259
-
Corporate financial reporting in New Zealand: An analysis of user preferences, corporate characteristics and disclosure practices for discretionary information
-
McNally, G.M., Eng, L.H. and Hasseldine, C.R. (1982). 'Corporate financial reporting in New Zealand: an analysis of user preferences, corporate characteristics and disclosure practices for discretionary information'. Accounting and Business Research, 12: 11-20.
-
(1982)
Accounting and Business Research
, vol.12
, pp. 11-20
-
-
McNally, G.M.1
Eng, L.H.2
Hasseldine, C.R.3
-
46
-
-
84985261490
-
Globalization of stock markets and foreign listing requirements: Voluntary disclosure by continental European companies listed on the London stock exchange
-
Meek, G.K. and Gray, S.J. (1989). 'Globalization of stock markets and foreign listing requirements: voluntary disclosure by continental European companies listed on the London stock exchange'. Journal of International Business Studies, 20(2): 296-314.
-
(1989)
Journal of International Business Studies
, vol.20
, Issue.2
, pp. 296-314
-
-
Meek, G.K.1
Gray, S.J.2
-
47
-
-
0008682231
-
International harmony measures of accounting policy: Comparative statistical properties
-
Morris, R.D. and Parker, R.H. (1998). 'International harmony measures of accounting policy: comparative statistical properties'. Accounting and Business Research, 28(1): 73-86.
-
(1998)
Accounting and Business Research
, vol.28
, Issue.1
, pp. 73-86
-
-
Morris, R.D.1
Parker, R.H.2
-
48
-
-
49449125071
-
Determinants of corporate borrowings
-
Myers, S.C. (1977). 'Determinants of corporate borrowings'. Journal of Financial Economics, 5(2): 147-175.
-
(1977)
Journal of Financial Economics
, vol.5
, Issue.2
, pp. 147-175
-
-
Myers, S.C.1
-
49
-
-
0001966088
-
An agency theory and probit analytic approach to corporate non-mandatory disclosure compliance
-
Ng, E.J. and Koh, H.C. (1994), 'An agency theory and probit analytic approach to corporate non-mandatory disclosure compliance'. Asia-Pacific Journal of Accounting, 1: 29-44.
-
(1994)
Asia-Pacific Journal of Accounting
, vol.1
, pp. 29-44
-
-
Ng, E.J.1
Koh, H.C.2
-
50
-
-
0042414808
-
Compliance by US corporations with IASC standards
-
Nobes, C.W. (1990). 'Compliance by US corporations with IASC standards'. British Accounting Review, 22(1): 41-49.
-
(1990)
British Accounting Review
, vol.22
, Issue.1
, pp. 41-49
-
-
Nobes, C.W.1
-
52
-
-
0012282962
-
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'. International Journal of Accounting, 33(5): 605-631.
-
(1998)
International Journal of Accounting
, vol.33
, Issue.5
, pp. 605-631
-
-
Owusu-Ansah, S.1
-
53
-
-
33244471792
-
Non-compliance with corporate annual report disclosure requirements in Zimbabwe
-
Owusu-Ansah, S. (2000). 'Non-compliance with corporate annual report disclosure requirements in Zimbabwe'. Research in Accounting in Emerging Economies, 4: 289-305.
-
(2000)
Research in Accounting in Emerging Economies
, vol.4
, pp. 289-305
-
-
Owusu-Ansah, S.1
-
54
-
-
26944469237
-
Measurement of de facto harmonisation: Implications of non-disclosure for research planning and interpretation
-
Pierce, A. and Weetman, P. (2002). 'Measurement of de facto harmonisation: implications of non-disclosure for research planning and interpretation'. Accounting and Business Research, 32(4): 259-273.
-
(2002)
Accounting and Business Research
, vol.32
, Issue.4
, pp. 259-273
-
-
Pierce, A.1
Weetman, P.2
-
56
-
-
0001081642
-
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(2): 261-280.
-
(1995)
The European Accounting Review
, vol.4
, Issue.2
, pp. 261-280
-
-
Raffournier, B.1
-
57
-
-
0000726575
-
Disclosure quality in governmental financial reports: An assessment of the appropriateness of a compound measure
-
Robbins, W.A. and Austin, K.R. (1986). 'Disclosure quality in governmental financial reports: an assessment of the appropriateness of a compound measure'. Journal of Accounting Research, 24(2): 412-421.
-
(1986)
Journal of Accounting Research
, vol.24
, Issue.2
, pp. 412-421
-
-
Robbins, W.A.1
Austin, K.R.2
-
59
-
-
0010759436
-
Accounting regulation in ASEAN: A choice between the global and regional paradigms of harmonization
-
Saudagaran, S.M. and Diga, J.D. (1997). 'Accounting regulation in ASEAN: a choice between the global and regional paradigms of harmonization', Journal of International Financial Management and Accounting, 8(1): 1-32.
-
(1997)
Journal of International Financial Management and Accounting
, vol.8
, Issue.1
, pp. 1-32
-
-
Saudagaran, S.M.1
Diga, J.D.2
-
61
-
-
0000098990
-
Commentary on analysts forecast
-
Schipper, K. (1991). 'Commentary on analysts forecast'. Accounting Horizon, 5: 105-121.
-
(1991)
Accounting Horizon
, vol.5
, pp. 105-121
-
-
Schipper, K.1
-
62
-
-
0032359234
-
Corporate disclosure quality and the cost of debt
-
Sengupta, P. (1998). 'Corporate disclosure quality and the cost of debt'. The Accounting Review, 73(4): 459-474.
-
(1998)
The Accounting Review
, vol.73
, Issue.4
, pp. 459-474
-
-
Sengupta, P.1
-
63
-
-
0000924391
-
An empirical analysis of the quality of corporate financial disclosure
-
Singhvi, S. and Desai, H.B. (1971). 'An empirical analysis of the quality of corporate financial disclosure'. The Accounting Review, 46(1): 129-138.
-
(1971)
The Accounting Review
, vol.46
, Issue.1
, pp. 129-138
-
-
Singhvi, S.1
Desai, H.B.2
-
65
-
-
0001503699
-
Disclosure level and compliance with IASs: A comparison of companies with and without US listings and filings
-
Street, D.L. and Bryant, S.M. (2000). 'Disclosure level and compliance with IASs: a comparison of companies with and without US listings and filings'. International Journal of Accounting, 35(3): 305-329.
-
(2000)
International Journal of Accounting
, vol.35
, Issue.3
, pp. 305-329
-
-
Street, D.L.1
Bryant, S.M.2
-
66
-
-
0001930885
-
Acceptance and observance of international accounting Standards: An empirical study of companies claiming to comply with IASs
-
Street, D.L., Gray, S.J. and Bryant, S.M. (1999). 'Acceptance and observance of international accounting Standards: an empirical study of companies claiming to comply with IASs'. International Journal of Accounting, 34(1): 11-48.
-
(1999)
International Journal of Accounting
, vol.34
, Issue.1
, pp. 11-48
-
-
Street, D.L.1
Gray, S.J.2
Bryant, S.M.3
-
67
-
-
85038661388
-
-
Tai, Y.K.B, Au-Yeung, P.K., Kwok, M.C.M. and Lau.W.C. (1990). 'Non-compliance with disclosure requirements in financial statements: the case of Hong Kong companies'. The International Journal of Accounting, 25(2): 99-112.
-
Tai, Y.K.B, Au-Yeung, P.K., Kwok, M.C.M. and Lau.W.C. (1990). 'Non-compliance with disclosure requirements in financial statements: the case of Hong Kong companies'. The International Journal of Accounting, 25(2): 99-112.
-
-
-
-
68
-
-
0009166514
-
Information needs of users and voluntary disclosure practices of Malaysian listed corporations
-
April
-
Tan, L.T., Kidman, Z.A. and Cheong, P.W. (1990). 'Information needs of users and voluntary disclosure practices of Malaysian listed corporations'. Malaysian Accountant, April: 2-6.
-
(1990)
Malaysian Accountant
, pp. 2-6
-
-
Tan, L.T.1
Kidman, Z.A.2
Cheong, P.W.3
-
69
-
-
84993056333
-
The influence of selected contingent variables on half-yearly reporting compliance by listed companies in Australia and Singapore
-
Tan, S. and Tower, G. (1999), 'The influence of selected contingent variables on half-yearly reporting compliance by listed companies in Australia and Singapore'. Asian Review of Accounting, 7(2): 66-83.
-
(1999)
Asian Review of Accounting
, vol.7
, Issue.2
, pp. 66-83
-
-
Tan, S.1
Tower, G.2
-
70
-
-
0003098179
-
Measuring harmonisation of financial reporting practice
-
van der Tas, L.G. (1988). 'Measuring harmonisation of financial reporting practice'. Accounting and Business Research, 18: 157-169.
-
(1988)
Accounting and Business Research
, vol.18
, pp. 157-169
-
-
van der Tas, L.G.1
-
71
-
-
0005993372
-
Corporate financial reporting in Nigeria
-
Wallace, R.S.O (1998). 'Corporate financial reporting in Nigeria'. Accounting and Business Research, 18 (72): 352-362.
-
(1998)
Accounting and Business Research
, vol.18
, Issue.72
, pp. 352-362
-
-
Wallace, R.S.O.1
-
72
-
-
0002053487
-
Research in developing countries: A review of the literature
-
Wallace, R.S.O, J.M. Samuels and Briston, R.J, eds, London: JAI Press
-
Wallace, R.S.O. (1990). 'Research in developing countries: a review of the literature', in Research in Accounting in Emerging Economies. Wallace, R.S.O., J.M. Samuels and Briston, R.J. (eds.). London: JAI Press.
-
(1990)
Research in Accounting in Emerging Economies
-
-
Wallace, R.S.O.1
-
73
-
-
84950026244
-
The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain
-
Wallace, R.S.O., Naser, K. and Mora, A. (1994). 'The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain'. Accounting and Business Research, 24: 41-53.
-
(1994)
Accounting and Business Research
, vol.24
, pp. 41-53
-
-
Wallace, R.S.O.1
Naser, K.2
Mora, A.3
-
74
-
-
0000103080
-
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: 311-368.
-
(1995)
Journal of Accounting and Public Policy
, vol.14
, pp. 311-368
-
-
Wallace, R.S.O.1
Naser, K.2
|