-
1
-
-
44649197264
-
Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure
-
M. Jensen, and W. Meckling, (1976), "Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure," Journal of Financial Economics, vol. 3, pp. 305-360.
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(1976)
Journal of Financial Economics
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, pp. 305-360
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Jensen, M.1
Meckling, W.2
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2
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85005305538
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The Market for 'Lemons': Quality, Uncertainty and the Market Mechanisms
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G. Akerlof, (1970), "The Market for 'Lemons': Quality, Uncertainty and the Market Mechanisms," Quarterly Journal of Economics, vol. 84, pp. 488-500.
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(1970)
Quarterly Journal of Economics
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-
Akerlof, G.1
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3
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33845970878
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Trends in Biopharmaceutical IPOs: 1996-2005
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D.R. Williams and C.C. Young, (2006), "Trends in Biopharmaceutical IPOs: 1996-2005," Journal of Health Care Finance, vol. 33, no. 2, pp. 39-54.
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, pp. 39-54
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Williams, D.R.1
Young, C.C.2
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4
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0033235091
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The Boundaries of Financial Reporting and How to Extend Them
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B. Lev and P. Zarowin, (1999), "The Boundaries of Financial Reporting and How to Extend Them," Journal of Accounting Research, vol. 37, pp. 353-385.
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Journal of Accounting Research
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, pp. 353-385
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Lev, B.1
Zarowin, P.2
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5
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27544468045
-
The Demand and Supply of Information on Intangibles: The Case of Knowledge-Intense Companies,
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PhD Thesis, Institute of Economic Research, Lund University;
-
S. Arvidsson, (2003), "The Demand and Supply of Information on Intangibles: The Case of Knowledge-Intense Companies," PhD Thesis, Institute of Economic Research, Lund University;
-
(2003)
-
-
Arvidsson, S.1
-
6
-
-
40649096571
-
The Use of Non-Financial Information by Financial Analysts: A Content Analysis Approach
-
paper presented at the, 1-3 Apr, Prague
-
R. Orens and N. Lybaert, (2004), "The Use of Non-Financial Information by Financial Analysts: A Content Analysis Approach," paper presented at the 27th annual congress of the European Accounting Association, 1-3 Apr. 2004, Prague.
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(2004)
27th annual congress of the European Accounting Association
-
-
Orens, R.1
Lybaert, N.2
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7
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-
0042923230
-
Content Analysis of Information Cited in Reports of Sell-Side Financial Analysts
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R. Rogers and J. Grant (1997), "Content Analysis of Information Cited in Reports of Sell-Side Financial Analysts," Journal of Financial Statement Analysis, vol. 3, no. 1, pp. 14-30.
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Journal of Financial Statement Analysis
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Rogers, R.1
Grant, J.2
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8
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0002349176
-
A Content Analysis of Sell-Side Financial Analyst Company Reports
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G. Previts, R. Bricker, T. Robinson, and S. Young, (1994), "A Content Analysis of Sell-Side Financial Analyst Company Reports," Accounting Horizons, vol. 8, no. 2, pp. 55-70.
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-
Previts, G.1
Bricker, R.2
Robinson, T.3
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-
9
-
-
40649091815
-
-
Previts et al., supra n.7, p. 65.
-
Previts et al., supra n.7, p. 65.
-
-
-
-
10
-
-
0001887202
-
The Use of Strategic Performance Variables as Leading Indicators in Financial Analysts' Forecasts
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S.J. Dempsey and J.F. Gatti, (1997), "The Use of Strategic Performance Variables as Leading Indicators in Financial Analysts' Forecasts," Journal of Financial Statement Analysis, vol. 2, no. 4, pp. 61-79.
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Journal of Financial Statement Analysis
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, pp. 61-79
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Dempsey, S.J.1
Gatti, J.F.2
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11
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-
0000098990
-
Analysts' Forecasts
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K. Schipper, (1991), "Analysts' Forecasts," Accounting Horizons, vol. 5, no. 4, pp. 105-121.
-
(1991)
Accounting Horizons
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, pp. 105-121
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-
Schipper, K.1
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12
-
-
40649121974
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-
Rogers and Grant, supra n.6.
-
Rogers and Grant, supra n.6.
-
-
-
-
13
-
-
40649127162
-
-
Orens and Lybaert, supra n.5.
-
Orens and Lybaert, supra n.5.
-
-
-
-
14
-
-
40649125761
-
-
Arvidsson, supra n.5.
-
Arvidsson, supra n.5.
-
-
-
-
16
-
-
40649089867
-
-
Arvidsson, supra n.5.
-
Arvidsson, supra n.5.
-
-
-
-
17
-
-
40649115193
-
-
Orens and Lybaert, supra n.5.
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Orens and Lybaert, supra n.5.
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-
-
-
18
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33750441152
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The Sell-Side - Observations on Intellectual Capital Indicators
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P. Flöstrand, (2006), "The Sell-Side - Observations on Intellectual Capital Indicators," Journal of Intellectual Capital, vol. 7, no. 4, pp. 457-473.
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(2006)
Journal of Intellectual Capital
, vol.7
, Issue.4
, pp. 457-473
-
-
Flöstrand, P.1
-
19
-
-
40649095202
-
-
In our present sample of 12 fundamental analyst reports, only 1 was defined as initiating research. Furthermore, this was not evident from the title; rather it surfaced during a conversation with the particular analyst, where he marketed the report as his entrance and claim to knowledge concerning the industry category
-
In our present sample of 12 fundamental analyst reports, only 1 was defined as initiating research. Furthermore, this was not evident from the title; rather it surfaced during a conversation with the particular analyst, where he marketed the report as his entrance and claim to knowledge concerning the industry category.
-
-
-
-
20
-
-
21844495919
-
Investor reactions to Financial Analysts' Research Reports
-
E. Hirst, L. Koonce, and P. Simko, (1995), "Investor reactions to Financial Analysts' Research Reports," Journal of Accounting Research, vol. 33, no. 2, pp. 335-351.
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Journal of Accounting Research
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, pp. 335-351
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Hirst, E.1
Koonce, L.2
Simko, P.3
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21
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0011183261
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Do Brokerage Analysts' Recommendations Have Investment Value?
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K.L. Womack, (1996), "Do Brokerage Analysts' Recommendations Have Investment Value?," The Journal of Finance, vol. 51, no. 1, pp. 137-167;
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(1996)
The Journal of Finance
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-
Womack, K.L.1
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22
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0040884261
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Can Investors Profit from the Prophets? Security Analyst Recommendations and Stock Returns
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B. Barber, R. Lehavy, M. McNichols, and B. Trueman, (2001), "Can Investors Profit from the Prophets? Security Analyst Recommendations and Stock Returns," The Journal of Finance, vol. 56, no. 2, pp. 531-563.
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(2001)
The Journal of Finance
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, pp. 531-563
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Barber, B.1
Lehavy, R.2
McNichols, M.3
Trueman, B.4
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23
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-
25944475893
-
-
MIT Sloan School of Management, Working Paper 4243-02
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R. Frankel, S.P. Kothari, and J.P. Weber, (2002), "Determinants of the Informativeness of Analyst Research," MIT Sloan School of Management, Working Paper 4243-02.
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(2002)
Determinants of the Informativeness of Analyst Research
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Frankel, R.1
Kothari, S.P.2
Weber, J.P.3
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24
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-
33747341021
-
Investors' Use of Analysts' Recommendations
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R. Krishnan, D.M. Booker, (2002), "Investors' Use of Analysts' Recommendations," Behavioural Research in Accounting, vol. 14, pp. 129-156.
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(2002)
Behavioural Research in Accounting
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Krishnan, R.1
Booker, D.M.2
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25
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0002566501
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Fundamental Information Analysis: An Extension and UK Evidence
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M. Al-Debie and M. Walker, (1999), "Fundamental Information Analysis: An Extension and UK Evidence," British Accounting Review, vol. 31, no. 3, pp. 261-280, (262).
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(1999)
British Accounting Review
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, pp. 261-280
-
-
Al-Debie, M.1
Walker, M.2
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26
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-
11244329898
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Financial Analysts' Reports: An Extended Institutional Theory Evaluation
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T.J. Fogarty and R.K. Rogers, (2005), "Financial Analysts' Reports: An Extended Institutional Theory Evaluation," Accounting, Organizations and Society, vol. 30, no. 4, pp. 331-356.
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Accounting, Organizations and Society
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, pp. 331-356
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-
Fogarty, T.J.1
Rogers, R.K.2
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27
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0002206334
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The Market for Information: Evidence from Finance Directors, Analysts and Fund Managers
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Barker, R.1
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28
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0141643187
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The Ties That Bind: Strategic Actions and Status Structure in the US Investment Banking Industry
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S.X. Li and W.B. Berta, (2002), "The Ties That Bind: Strategic Actions and Status Structure in the US Investment Banking Industry," Organization Studies, vol. 23, no. 3, pp. 339-368.
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(2002)
Organization Studies
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Li, S.X.1
Berta, W.B.2
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29
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0035458108
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Middle-Status Conformity: Theoretical Restatement and Empirical Demonstration in Two Markets
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D.J. Philips and E.W. Zuckerman, (2001), "Middle-Status Conformity: Theoretical Restatement and Empirical Demonstration in Two Markets," American Journal of Sociology, vol. 107, no. 2, pp. 379-429.
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-
Philips, D.J.1
Zuckerman, E.W.2
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30
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21344493717
-
Analysts' Decisions as Products of a Multi-Task Environment
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J. Francis and D. Philbrick, (1993), "Analysts' Decisions as Products of a Multi-Task Environment," Journal of Accounting Research, vol. 31, no. 2, pp. 216-230.
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-
Francis, J.1
Philbrick, D.2
-
31
-
-
40649126549
-
-
Two measures were initially considered, namely trading on the Copenhagen Stock Exchange (CSE) and total trading of each investment bank. However, there are upsides and downsides connected with each measure. Applying the measure of trading on the CSE might give a skewed impression of trading as the local banks will look relatively larger in comparison to international investment banks. On the other hand, total trading of the investment bank may not mirror its relative focus towards the market on which the case company operates, in our case the Danish financial market. The former was chosen for this study as it was the only measure where credible data could be found
-
Two measures were initially considered, namely trading volume on the Copenhagen Stock Exchange (CSE) and total trading volume of each investment bank. However, there are upsides and downsides connected with each measure. Applying the measure of trading volume on the CSE might give a skewed impression of trading volume as the local banks will look relatively larger in comparison to international investment banks. On the other hand, total trading volume of the investment bank may not mirror its relative focus towards the market on which the case company operates - in our case the Danish financial market. The former was chosen for this study as it was the only measure where credible data could be found.
-
-
-
-
32
-
-
33845666932
-
Business Corporations, Markets and the Globalisation of Environmental Problems
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V. Havila, M. Forsgren, and H. Håkansson, Eds, Amsterdam: Pergamon
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P. Söderbaum, (2002), "Business Corporations, Markets and the Globalisation of Environmental Problems," in V. Havila, M. Forsgren, and H. Håkansson, (Eds.), Critical Perspectives on Internationalisation, pp. 179-200. Amsterdam: Pergamon.
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Critical Perspectives on Internationalisation
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Söderbaum, P.1
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84986037940
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Value Relevant Information on Corporate Intangibles - Creation, Use, and Barriers in Capital Markets - Between a Rock and a Hard Place
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Holland, J.1
Johanson, U.2
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35
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40649110256
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Fogarty and Rogers, supra n.24.
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36
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38
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40649088556
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Garcia-Ayuso, supra n.34, p. 64.
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39
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40649118951
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Garcia-Ayuso, supra n.34
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Flöstrand, supra n.17.
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41
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40649117381
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first workshop on Visualising, Measuring, and Managing Intangibles and Intellectual Capital
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Orens, R.1
Lybaert, N.2
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42
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The Use of Disclosure Indices in Accounting Research: A Review Article
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Marston, C.L.1
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Breton, G.1
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46
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40649105227
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AICPA (1994), "Improving Business Reporting - A Customer Focus: Meeting the Information Needs of Investors and Creditors; Comprehensive Report of the Special Committee on Financial Reporting (The Jenkins Report)," New York: American Institute of Certified Public Accountants.
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48
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Upton, W.S.1
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Brookings Institution, Washington DC
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Unseen Wealth
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Blair, M.1
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50
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40649127414
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Improving Business Reporting: Insights into Enhancing Voluntary Disclosures
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54
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40649129452
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FASB, supra n.48.
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55
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40649118699
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Heemskerk et al., supra n.50, p. 57.
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56
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40649127892
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58
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40649114208
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Blair and Wallman, supra n.50, p. 58.
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59
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40649101457
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63
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Methodological Issues: Reflections on Quantification in Corporate Social Reporting Content Analysis
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40649100512
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66
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Exploring the Reliability of Social and Environmental Disclosures Content Analysis
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Milne and Adler, supra n.64.
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The Adoption of Environment Related Management Accounting: An Analysis of Corporate Environment Sensitivity
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Frost, G.1
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Pictures and the Bottom Line: The Television Epistemology of US Annual Reports
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Orens and Lybaert, supra n.5, p. 21.
-
-
-
-
74
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-
40649102155
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-
CSE, Copenhagen Stock Exchange
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CSE, Copenhagen Stock Exchange.
-
-
-
-
76
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40649120430
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The Supply and Demand for Strategic Information: A Case Study of a large Medical Device Company
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submitted to
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P.N. Bukh, and C. Nielsen, (2007), "The Supply and Demand for Strategic Information: A Case Study of a large Medical Device Company," submitted to Accounting, Auditing & Accountability Journal.
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Bukh, P.N.1
Nielsen, C.2
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77
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-
40649092034
-
-
All except one, which was not a member of the exchange and thus traded through other investment banks
-
All except one, which was not a member of the exchange and thus traded through other investment banks.
-
-
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78
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-
40649106935
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-
Philips and Zuckerman, supra n.27.
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Philips and Zuckerman, supra n.27.
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79
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Fogarty and Rogers, supra n.24.
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80
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40649092307
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Norberg, supra n.73.
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