-
1
-
-
0042120140
-
The determinants of market bid ask spreads on the Australian Stock Exchange: cross-sectional analysis
-
Aitken M., Frino A. The determinants of market bid ask spreads on the Australian Stock Exchange: cross-sectional analysis. Account Finance 1996, 36(1):51-63.
-
(1996)
Account Finance
, vol.36
, Issue.1
, pp. 51-63
-
-
Aitken, M.1
Frino, A.2
-
2
-
-
0000508007
-
Asset pricing and the bid-ask spread
-
Amihud Y., Mendelson H. Asset pricing and the bid-ask spread. J Financ Econ 1986, 17(2):223-249.
-
(1986)
J Financ Econ
, vol.17
, Issue.2
, pp. 223-249
-
-
Amihud, Y.1
Mendelson, H.2
-
3
-
-
0001359888
-
Required disclosure and the stock market: an evaluation of the Securities Exchange Act of 1934
-
Benston G.J. Required disclosure and the stock market: an evaluation of the Securities Exchange Act of 1934. Am Econ Rev 1973, 63(1):132-155.
-
(1973)
Am Econ Rev
, vol.63
, Issue.1
, pp. 132-155
-
-
Benston, G.J.1
-
4
-
-
1842865615
-
Economics of information in the web economy: towards a new theory?
-
Biswas D. Economics of information in the web economy: towards a new theory?. J Bus Res 2004, 57(7):724-733.
-
(2004)
J Bus Res
, vol.57
, Issue.7
, pp. 724-733
-
-
Biswas, D.1
-
5
-
-
0012683599
-
Oil and gas reserve value disclosures and bid-ask spreads
-
Boone J.P. Oil and gas reserve value disclosures and bid-ask spreads. J Account Public Policy 1998, 17(1):55-84.
-
(1998)
J Account Public Policy
, vol.17
, Issue.1
, pp. 55-84
-
-
Boone, J.P.1
-
6
-
-
0031184823
-
Disclosure level and the cost of equity capital
-
Botosan C.A. Disclosure level and the cost of equity capital. Account Rev 1997, 20(3):323-349.
-
(1997)
Account Rev
, vol.20
, Issue.3
, pp. 323-349
-
-
Botosan, C.A.1
-
7
-
-
84958839520
-
A simple test for heteroscedasticity and random coefficient variation
-
Breusch T.S., Pagan A.R. A simple test for heteroscedasticity and random coefficient variation. Econometrica 1979, 47(5):1287-1294.
-
(1979)
Econometrica
, vol.47
, Issue.5
, pp. 1287-1294
-
-
Breusch, T.S.1
Pagan, A.R.2
-
8
-
-
84977708525
-
Insider holdings and perceptions of information asymmetry: a note
-
Chiang R., Venkatesh P.C. Insider holdings and perceptions of information asymmetry: a note. J Finance 1988, 43(4):1041-1048.
-
(1988)
J Finance
, vol.43
, Issue.4
, pp. 1041-1048
-
-
Chiang, R.1
Venkatesh, P.C.2
-
9
-
-
0013288277
-
On information asymmetry metrics
-
Working Paper 2000; University of Pittsburgh
-
Clarke J, Shastri K. On information asymmetry metrics. Working Paper 2000; University of Pittsburgh.
-
-
-
Clarke, J.1
Shastri, K.2
-
10
-
-
84985239866
-
Voluntary corporate disclosure by Swedish companies
-
Cooke T.E. Voluntary corporate disclosure by Swedish companies. J Int Financ Manag Account 1989, 1(2):171-195.
-
(1989)
J Int Financ Manag Account
, vol.1
, Issue.2
, pp. 171-195
-
-
Cooke, T.E.1
-
11
-
-
84944836521
-
Information effects on the bid-ask spread
-
Copeland T.E., Galai D. Information effects on the bid-ask spread. J Finance 1983, 38(5):1457-1469.
-
(1983)
J Finance
, vol.38
, Issue.5
, pp. 1457-1469
-
-
Copeland, T.E.1
Galai, D.2
-
12
-
-
0002066937
-
The production and use of semantically rich accounting reports on the Internet: XML and XBRL
-
Debreceny R., Gray G.L. The production and use of semantically rich accounting reports on the Internet: XML and XBRL. Int J Account Inf Syst 2001, 2(1):47-74.
-
(2001)
Int J Account Inf Syst
, vol.2
, Issue.1
, pp. 47-74
-
-
Debreceny, R.1
Gray, G.L.2
-
13
-
-
41949137398
-
Financial reporting in XBRL on the SEC's EDGAR system: a critique and evaluation
-
Debreceny R.S., Chandra A., Cheh J.J., Guithues-Amrhein D., Hannon N., Hutchinson P.D., et al. Financial reporting in XBRL on the SEC's EDGAR system: a critique and evaluation. J Inf Syst 2005, 19(2):191-210.
-
(2005)
J Inf Syst
, vol.19
, Issue.2
, pp. 191-210
-
-
Debreceny, R.S.1
Chandra, A.2
Cheh, J.J.3
Guithues-Amrhein, D.4
Hannon, N.5
Hutchinson, P.D.6
-
14
-
-
84898006741
-
Optimal release of information by firms
-
Diamond D.W. Optimal release of information by firms. J Finance 1985, 40(4):1071-1094.
-
(1985)
J Finance
, vol.40
, Issue.4
, pp. 1071-1094
-
-
Diamond, D.W.1
-
15
-
-
84942585214
-
Disclosure, liquidity, and the cost of capital
-
Diamond D.W., Verrecchia R.E. Disclosure, liquidity, and the cost of capital. J Finance 1991, 46(4):1325-1359.
-
(1991)
J Finance
, vol.46
, Issue.4
, pp. 1325-1359
-
-
Diamond, D.W.1
Verrecchia, R.E.2
-
16
-
-
0003313336
-
Is information risk a determinant of asset returns?
-
Easley D., Hvidkjaer S., O'Hara M. Is information risk a determinant of asset returns?. J Finance 2002, 57(5):2185-2221.
-
(2002)
J Finance
, vol.57
, Issue.5
, pp. 2185-2221
-
-
Easley, D.1
Hvidkjaer, S.2
O'Hara, M.3
-
17
-
-
78650310604
-
An introduction to XBRL through the use of research and technical assignments
-
Farewell S.M. An introduction to XBRL through the use of research and technical assignments. J Inf Syst 2006, 20(1):161-185.
-
(2006)
J Inf Syst
, vol.20
, Issue.1
, pp. 161-185
-
-
Farewell, S.M.1
-
18
-
-
2542494013
-
Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders
-
Frankel R., Li X. Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders. J Account Econ 2004, 37(2):229-259.
-
(2004)
J Account Econ
, vol.37
, Issue.2
, pp. 229-259
-
-
Frankel, R.1
Li, X.2
-
19
-
-
3943111561
-
The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments
-
Frederickson J.R., Miller J.S. The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments. Account Rev 2004, 79(3):667-686.
-
(2004)
Account Rev
, vol.79
, Issue.3
, pp. 667-686
-
-
Frederickson, J.R.1
Miller, J.S.2
-
20
-
-
78650305291
-
Electronic financial reporting to use XBRL in October
-
FSS (Financial Supervisory Service), 30 July
-
FSS (Financial Supervisory Service) Electronic financial reporting to use XBRL in October. The FSS Newsletter 2007, 30 July.
-
(2007)
The FSS Newsletter
-
-
-
21
-
-
38249030378
-
Estimating the components of the bid-ask spread
-
Glosten L.R., Harris L.E. Estimating the components of the bid-ask spread. J Financ Econ 1988, 21(1):123-142.
-
(1988)
J Financ Econ
, vol.21
, Issue.1
, pp. 123-142
-
-
Glosten, L.R.1
Harris, L.E.2
-
22
-
-
21344483498
-
The impact of the SEC's segment disclosure requirement on bid-ask spreads
-
Greenstein M., Sami H. The impact of the SEC's segment disclosure requirement on bid-ask spreads. Account Rev 1994, 69(1):179-199.
-
(1994)
Account Rev
, vol.69
, Issue.1
, pp. 179-199
-
-
Greenstein, M.1
Sami, H.2
-
23
-
-
0037400933
-
The Internet and the price-value-loyalty chain
-
Grewala D., Iyerb G.R., Krishnanc R., Sharmad A. The Internet and the price-value-loyalty chain. J Bus Res 2003, 56(5):391-398.
-
(2003)
J Bus Res
, vol.56
, Issue.5
, pp. 391-398
-
-
Grewala, D.1
Iyerb, G.R.2
Krishnanc, R.3
Sharmad, A.4
-
24
-
-
38249008595
-
The impact of SEC-required disclosure and insider-trading regulations on the bid-ask spreads in the over-the-counter market
-
Hagerman R.L., Healy J.P. The impact of SEC-required disclosure and insider-trading regulations on the bid-ask spreads in the over-the-counter market. J Account Public Policy 1992, 12(3):233-243.
-
(1992)
J Account Public Policy
, vol.12
, Issue.3
, pp. 233-243
-
-
Hagerman, R.L.1
Healy, J.P.2
-
25
-
-
84977728940
-
Measuring the information content of stock trades
-
Hasbrouck J. Measuring the information content of stock trades. J Finance 1991, 46(1):179-207.
-
(1991)
J Finance
, vol.46
, Issue.1
, pp. 179-207
-
-
Hasbrouck, J.1
-
26
-
-
0003654735
-
Causes and consequences of expanded voluntary disclosure
-
Working Paper 1995; MIT Sloan Management School
-
Healy PM, Palepu KG, Sweeney A. Causes and consequences of expanded voluntary disclosure. Working Paper 1995; MIT Sloan Management School.
-
-
-
Healy, P.M.1
Palepu, K.G.2
Sweeney, A.3
-
27
-
-
0000388461
-
Stock performance and intermediation changes surrounding sustained increases in disclosure
-
Healy P.M., Hutton A., Palepu K.G. Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemp Account Res 1999, 16(3):485-520.
-
(1999)
Contemp Account Res
, vol.16
, Issue.3
, pp. 485-520
-
-
Healy, P.M.1
Hutton, A.2
Palepu, K.G.3
-
28
-
-
29844458409
-
Disclosure policy and market liquidity: impact of depth quotes and order sizes
-
Heflin F.L., Shaw K.W., Wild J.J. Disclosure policy and market liquidity: impact of depth quotes and order sizes. Contemp Account Res 2005, 22(4):829-865.
-
(2005)
Contemp Account Res
, vol.22
, Issue.4
, pp. 829-865
-
-
Heflin, F.L.1
Shaw, K.W.2
Wild, J.J.3
-
29
-
-
3943086218
-
Does search-facilitating technology improve the transparency of financial reporting?
-
Hodge F.D., Kennedy J.J., Maines L.A. Does search-facilitating technology improve the transparency of financial reporting?. Account Rev 2004, 79(3):687-703.
-
(2004)
Account Rev
, vol.79
, Issue.3
, pp. 687-703
-
-
Hodge, F.D.1
Kennedy, J.J.2
Maines, L.A.3
-
30
-
-
0031286967
-
An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy
-
Hunton J.E., McEwen R.A. An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy. Account Rev 1997, 72(4):497-515.
-
(1997)
Account Rev
, vol.72
, Issue.4
, pp. 497-515
-
-
Hunton, J.E.1
McEwen, R.A.2
-
31
-
-
34250814619
-
Does good corporate governance reduce information asymmetry around quarterly earnings announcements?
-
Kanagaretnam K., Lobo G.J., Whalen D.J. Does good corporate governance reduce information asymmetry around quarterly earnings announcements?. J Account Public Policy 2007, 26(4):497-522.
-
(2007)
J Account Public Policy
, vol.26
, Issue.4
, pp. 497-522
-
-
Kanagaretnam, K.1
Lobo, G.J.2
Whalen, D.J.3
-
32
-
-
0038422543
-
The influence of information technology on information asymmetry in product markets
-
Kulkarni S.P. The influence of information technology on information asymmetry in product markets. J Bus Econ Stud 2000, 6(1):55-72.
-
(2000)
J Bus Econ Stud
, vol.6
, Issue.1
, pp. 55-72
-
-
Kulkarni, S.P.1
-
33
-
-
0242534354
-
The economic consequences of increased disclosure
-
Leuz C., Verrecchia R.E. The economic consequences of increased disclosure. J Account Res 2000, 38:91-124.
-
(2000)
J Account Res
, vol.38
, pp. 91-124
-
-
Leuz, C.1
Verrecchia, R.E.2
-
34
-
-
0002368216
-
Toward a theory of equitable and efficient accounting policy
-
Lev B. Toward a theory of equitable and efficient accounting policy. Account Rev 1988, 63(1):1-22.
-
(1988)
Account Rev
, vol.63
, Issue.1
, pp. 1-22
-
-
Lev, B.1
-
35
-
-
0002975203
-
On the generalized distance in statistics
-
Mahalanobis P.C. On the generalized distance in statistics. Proc Natl Inst Sci India 1936, 2(1):49-55.
-
(1936)
Proc Natl Inst Sci India
, vol.2
, Issue.1
, pp. 49-55
-
-
Mahalanobis, P.C.1
-
37
-
-
40549098059
-
Costs and benefits of XBRL adoption: early evidence
-
Pinsker R., Li S. Costs and benefits of XBRL adoption: early evidence. Commun ACM 2008, 51(3):47-50.
-
(2008)
Commun ACM
, vol.51
, Issue.3
, pp. 47-50
-
-
Pinsker, R.1
Li, S.2
-
38
-
-
41949098518
-
Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?
-
Premuroso R.F., Bhattacharya S. Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?. Int J Account Inf Syst 2008, 9(1):1-20.
-
(2008)
Int J Account Inf Syst
, vol.9
, Issue.1
, pp. 1-20
-
-
Premuroso, R.F.1
Bhattacharya, S.2
-
39
-
-
38249000552
-
The effect of supplemental reserve-based accounting data on the market microstructure
-
Raman K.K., Tripathy N. The effect of supplemental reserve-based accounting data on the market microstructure. J Account Public Policy 1993, 12(2):113-133.
-
(1993)
J Account Public Policy
, vol.12
, Issue.2
, pp. 113-133
-
-
Raman, K.K.1
Tripathy, N.2
-
40
-
-
0001222908
-
The value of unit price information
-
Russo J.E. The value of unit price information. J Mark Res 1977, 14(2):193-201.
-
(1977)
J Mark Res
, vol.14
, Issue.2
, pp. 193-201
-
-
Russo, J.E.1
-
41
-
-
0038393214
-
Disclosure choice and cost of capital: evidence from underpricing in initial public offerings
-
Working Paper 2004; University of Pennsylvania
-
Schrand C, Verrecchia RE. Disclosure choice and cost of capital: evidence from underpricing in initial public offerings. Working Paper 2004; University of Pennsylvania.
-
-
-
Schrand, C.1
Verrecchia, R.E.2
-
42
-
-
78650310947
-
-
SEC to rebuild public disclosure system to make it 'interactive', press release, 25 September 2006
-
SEC (U.S. Securities and Exchange Commission). SEC to rebuild public disclosure system to make it 'interactive', press release, 25 September 2006, http://www.sec.gov/news/press/2006/2006-158.htm.
-
SEC (U.S. Securities and Exchange Commission)
-
-
-
43
-
-
84946744510
-
-
The investor's advocate: how the SEC protects investors, maintains market integrity, and facilitates capital formation
-
SEC (U.S. Securities and Exchange Commission). The investor's advocate: how the SEC protects investors, maintains market integrity, and facilitates capital formation. 2009, http://www.sec.gov/about/whatwedo.shtml.
-
(2009)
SEC (U.S. Securities and Exchange Commission)
-
-
-
44
-
-
0041863974
-
Corporate disclosure quality, earnings smoothing, and earnings' timeliness
-
Shaw K.W. Corporate disclosure quality, earnings smoothing, and earnings' timeliness. J Bus Res 2003, 56(12):1043-1050.
-
(2003)
J Bus Res
, vol.56
, Issue.12
, pp. 1043-1050
-
-
Shaw, K.W.1
-
45
-
-
84977734744
-
Inferring the components of the bid-ask spread: theory and empirical tests
-
Stoll H.R. Inferring the components of the bid-ask spread: theory and empirical tests. J Finance 1989, 44(1):115-134.
-
(1989)
J Finance
, vol.44
, Issue.1
, pp. 115-134
-
-
Stoll, H.R.1
-
46
-
-
0039414998
-
Information asymmetry and the dealer's bid-ask spread: a case study of earnings and dividend announcements
-
Venkatesh P., Chiang R. Information asymmetry and the dealer's bid-ask spread: a case study of earnings and dividend announcements. J Finance 1986, 41(5):1089-1102.
-
(1986)
J Finance
, vol.41
, Issue.5
, pp. 1089-1102
-
-
Venkatesh, P.1
Chiang, R.2
-
47
-
-
84960614899
-
A model of intertemporal asset prices under asymmetric information
-
Wang J. A model of intertemporal asset prices under asymmetric information. Rev Econ Stud 1993, 60(2):249-282.
-
(1993)
Rev Econ Stud
, vol.60
, Issue.2
, pp. 249-282
-
-
Wang, J.1
-
48
-
-
34247524692
-
XML, XBRL, and the future of business and business reporting
-
S.J. Roohani (Ed.)
-
Weber R.A. XML, XBRL, and the future of business and business reporting. Trust and data assurances in capital markets: the role of technology solutions, PricewaterhouseCoopers LLP, March 2003 2003, 3-6. S.J. Roohani (Ed.).
-
(2003)
Trust and data assurances in capital markets: the role of technology solutions, PricewaterhouseCoopers LLP, March 2003
, pp. 3-6
-
-
Weber, R.A.1
-
49
-
-
84984199207
-
Disclosure policy, information asymmetry and liquidity in equity markets
-
Welker M. Disclosure policy, information asymmetry and liquidity in equity markets. Contemp Account Res 1995, 11(2):801-827.
-
(1995)
Contemp Account Res
, vol.11
, Issue.2
, pp. 801-827
-
-
Welker, M.1
-
50
-
-
0000095552
-
A heteroskedasticity-consistent covariance matrix and a direct test for heteroskedasticity
-
White H. A heteroskedasticity-consistent covariance matrix and a direct test for heteroskedasticity. Econometrica 1980, 48(4):817-838.
-
(1980)
Econometrica
, vol.48
, Issue.4
, pp. 817-838
-
-
White, H.1
-
52
-
-
34748820520
-
Auditing standards, increased accounting disclosure, and information asymmetry: evidence from an emerging market
-
Zhou H. Auditing standards, increased accounting disclosure, and information asymmetry: evidence from an emerging market. J Account Public Policy 2007, 26(5):584-620.
-
(2007)
J Account Public Policy
, vol.26
, Issue.5
, pp. 584-620
-
-
Zhou, H.1
|