메뉴 건너뛰기




Volumn 51, Issue 1-2, 2011, Pages 204-218

Challenges and opportunities in disclosure research-A discussion of 'the financial reporting environment: Review of the recent literature'

Author keywords

Disclosure; Financial reporting; Regulation

Indexed keywords


EID: 79951509490     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2011.01.001     Document Type: Article
Times cited : (141)

References (75)
  • 1
    • 46049083952 scopus 로고    scopus 로고
    • Mark-to-market accounting and liquidity pricing
    • Allen F., Carletti E. Mark-to-market accounting and liquidity pricing. Journal of Accounting and Economics 2008, 45(2-3):358-378.
    • (2008) Journal of Accounting and Economics , vol.45 , Issue.2-3 , pp. 358-378
    • Allen, F.1    Carletti, E.2
  • 2
    • 70349467903 scopus 로고    scopus 로고
    • The limitations of industry concentration measures constructed with Compustat data: implications for finance research
    • Ali A., Klasa S., Yeung E. The limitations of industry concentration measures constructed with Compustat data: implications for finance research. Review of Financial Studies 2009, 22(10):3839-3871.
    • (2009) Review of Financial Studies , vol.22 , Issue.10 , pp. 3839-3871
    • Ali, A.1    Klasa, S.2    Yeung, E.3
  • 3
    • 79951513582 scopus 로고    scopus 로고
    • Does anticipated information impose a cost on risk-averse investors? Working Paper, University of Chicago.
    • Ball, R., 2010. Does anticipated information impose a cost on risk-averse investors? Working Paper, University of Chicago.
    • (2010)
    • Ball, R.1
  • 4
    • 79951510817 scopus 로고    scopus 로고
    • Dissecting earnings timeliness. Working Paper, Notre Dame University and University of Chicago.
    • Ball, R., Easton, P., 2010. Dissecting earnings timeliness. Working Paper, Notre Dame University and University of Chicago.
    • (2010)
    • Ball, R.1    Easton, P.2
  • 5
    • 54249146139 scopus 로고    scopus 로고
    • How much new information is there in earnings?
    • Ball R., Shivakumar L. How much new information is there in earnings?. Journal of Accounting Research 2008, 46(5):975-1016.
    • (2008) Journal of Accounting Research , vol.46 , Issue.5 , pp. 975-1016
    • Ball, R.1    Shivakumar, L.2
  • 6
    • 0032264834 scopus 로고    scopus 로고
    • Discretionary management earnings forecast disclosures: antecedents and outcomes associated with forecast venue and forecast specificity choices
    • Bamber L., Cheon Y. Discretionary management earnings forecast disclosures: antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research 1998, 36(2):167-190.
    • (1998) Journal of Accounting Research , vol.36 , Issue.2 , pp. 167-190
    • Bamber, L.1    Cheon, Y.2
  • 7
    • 0031498138 scopus 로고    scopus 로고
    • The conservatism principle and the asymmetric timeliness of earnings
    • Basu S. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 1997, 24(1):3-37.
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.1 , pp. 3-37
    • Basu, S.1
  • 8
    • 33748473675 scopus 로고    scopus 로고
    • Differential properties in the ratings of certified versus non-certified bond-rating agencies
    • Beaver W., Shakespeare C., Soliman M. Differential properties in the ratings of certified versus non-certified bond-rating agencies. Journal of Accounting and Economics 2006, 42(3):303-334.
    • (2006) Journal of Accounting and Economics , vol.42 , Issue.3 , pp. 303-334
    • Beaver, W.1    Shakespeare, C.2    Soliman, M.3
  • 9
    • 79951515544 scopus 로고    scopus 로고
    • Discretionary disclosure in financial reporting: an examination comparing internal firm data to externally reported segment data
    • Bens D., Berger P., Monahan S. Discretionary disclosure in financial reporting: an examination comparing internal firm data to externally reported segment data. The Accounting Review 2011, 86(2):1-33.
    • (2011) The Accounting Review , vol.86 , Issue.2 , pp. 1-33
    • Bens, D.1    Berger, P.2    Monahan, S.3
  • 10
    • 79951510348 scopus 로고    scopus 로고
    • Firm specific information and the cost of equity capital. Working Paper, University of British Columbia, University of Chicago, and University of Michigan.
    • Berger, P., Chen, H., Li, F., 2009. Firm specific information and the cost of equity capital. Working Paper, University of British Columbia, University of Chicago, and University of Michigan.
    • (2009)
    • Berger, P.1    Chen, H.2    Li, F.3
  • 11
    • 0037724997 scopus 로고    scopus 로고
    • The impact of SFAS No. 131 on information and monitoring
    • Berger P., Hann R. The impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research 2003, 41(2):163-223.
    • (2003) Journal of Accounting Research , vol.41 , Issue.2 , pp. 163-223
    • Berger, P.1    Hann, R.2
  • 12
    • 34548203129 scopus 로고    scopus 로고
    • Segment profitability and the proprietary and agency costs of disclosure
    • Berger P., Hann R. Segment profitability and the proprietary and agency costs of disclosure. The Accounting Review 2007, 82(4):869-906.
    • (2007) The Accounting Review , vol.82 , Issue.4 , pp. 869-906
    • Berger, P.1    Hann, R.2
  • 13
    • 78649955064 scopus 로고    scopus 로고
    • The financial reporting environment: review of the recent literature
    • Beyer A., Cohen D., Lys T., Walther B. The financial reporting environment: review of the recent literature. Journal of Accounting and Economics 2010, 50(2-3):296-343.
    • (2010) Journal of Accounting and Economics , vol.50 , Issue.2-3 , pp. 296-343
    • Beyer, A.1    Cohen, D.2    Lys, T.3    Walther, B.4
  • 14
    • 79951508793 scopus 로고    scopus 로고
    • Voluntary disclosure, disclosure bias and real effects. Working Paper, Stanford University.
    • Beyer, A., Guttman, I., 2010. Voluntary disclosure, disclosure bias and real effects. Working Paper, Stanford University.
    • (2010)
    • Beyer, A.1    Guttman, I.2
  • 15
    • 79951512337 scopus 로고    scopus 로고
    • Panacea, pandora's box, or placebo: feedback in bank holdings of mortgage-backed securities and fair value accounting. Working Paper, Washington University.
    • Bhat, G., Frankel, R., Martin, X., 2010. Panacea, pandora's box, or placebo: feedback in bank holdings of mortgage-backed securities and fair value accounting. Working Paper, Washington University.
    • (2010)
    • Bhat, G.1    Frankel, R.2    Martin, X.3
  • 16
    • 46049090364 scopus 로고    scopus 로고
    • Discussion of "Annual report readability, current earnings, and earnings persistence"
    • Bloomfield R. Discussion of "Annual report readability, current earnings, and earnings persistence". Journal of Accounting and Economics 2008, 45(2-3):248-252.
    • (2008) Journal of Accounting and Economics , vol.45 , Issue.2-3 , pp. 248-252
    • Bloomfield, R.1
  • 17
    • 0034257391 scopus 로고    scopus 로고
    • Motivations for a change in disclosure frequency and its consequences: an examination of voluntary quarterly segment disclosures
    • Botosan C., Harris M. Motivations for a change in disclosure frequency and its consequences: an examination of voluntary quarterly segment disclosures. Journal of Accounting Research 2000, 38(2):329-353.
    • (2000) Journal of Accounting Research , vol.38 , Issue.2 , pp. 329-353
    • Botosan, C.1    Harris, M.2
  • 18
    • 13844266630 scopus 로고    scopus 로고
    • Assessing alternative proxies for the expected risk premium
    • Botosan C., Plumlee M. Assessing alternative proxies for the expected risk premium. The Accounting Review 2005, 80(1):25-53.
    • (2005) The Accounting Review , vol.80 , Issue.1 , pp. 25-53
    • Botosan, C.1    Plumlee, M.2
  • 19
    • 23244448007 scopus 로고    scopus 로고
    • Managers' motives to withhold segment disclosures and the effect of SFAS No. 131 on analysts' information environment
    • Botosan C., Stanford M. Managers' motives to withhold segment disclosures and the effect of SFAS No. 131 on analysts' information environment. The Accounting Review 2005, 80(3):751-771.
    • (2005) The Accounting Review , vol.80 , Issue.3 , pp. 751-771
    • Botosan, C.1    Stanford, M.2
  • 20
    • 79951517865 scopus 로고    scopus 로고
    • Do sell-side analysts exhibit differential target price forecasting ability? Working Paper, Boston College and Georgia State University.
    • Bradshaw, M., Brown, L., 2006. Do sell-side analysts exhibit differential target price forecasting ability? Working Paper, Boston College and Georgia State University.
    • (2006)
    • Bradshaw, M.1    Brown, L.2
  • 21
    • 79951510919 scopus 로고    scopus 로고
    • Large-sample evidence of firms' year-over-year MD&A modifications. Working Paper, University of Florida.
    • Brown, S., Tucker, J., 2010. Large-sample evidence of firms' year-over-year MD&A modifications. Working Paper, University of Florida.
    • (2010)
    • Brown, S.1    Tucker, J.2
  • 22
    • 74549157158 scopus 로고    scopus 로고
    • The role of the business press as an information intermediary
    • Bushee B., Core J., Guay W., Hamm S. The role of the business press as an information intermediary. Journal of Accounting Research 2010, 48(1):1-19.
    • (2010) Journal of Accounting Research , vol.48 , Issue.1 , pp. 1-19
    • Bushee, B.1    Core, J.2    Guay, W.3    Hamm, S.4
  • 23
    • 59749084589 scopus 로고    scopus 로고
    • An empirical analysis of changes in credit rating properties: timeliness, accuracy and volatility
    • Cheng M., Neamtiu M. An empirical analysis of changes in credit rating properties: timeliness, accuracy and volatility. Journal of Accounting and Economics 2009, 47(1-2):108-130.
    • (2009) Journal of Accounting and Economics , vol.47 , Issue.1-2 , pp. 108-130
    • Cheng, M.1    Neamtiu, M.2
  • 24
    • 0041871283 scopus 로고    scopus 로고
    • A review of the empirical disclosure literature: discussion
    • Core J. A review of the empirical disclosure literature: discussion. Journal of Accounting and Economics 2001, 31(1-3):441-456.
    • (2001) Journal of Accounting and Economics , vol.31 , Issue.1-3 , pp. 441-456
    • Core, J.1
  • 25
    • 0036997124 scopus 로고    scopus 로고
    • The quality of accruals and earnings: the role of accrual estimation errors
    • Dechow P., Dichev I. The quality of accruals and earnings: the role of accrual estimation errors. The Accounting Review 2002, 77(1):35-59.
    • (2002) The Accounting Review , vol.77 , Issue.1 , pp. 35-59
    • Dechow, P.1    Dichev, I.2
  • 26
    • 77953887285 scopus 로고    scopus 로고
    • Understanding earnings quality: a review of the proxies, their determinants and their consequences
    • Dechow P., Ge W., Schrand C. Understanding earnings quality: a review of the proxies, their determinants and their consequences. Journal of Accounting and Economics 2010, 50(2-3):344-401.
    • (2010) Journal of Accounting and Economics , vol.50 , Issue.2-3 , pp. 344-401
    • Dechow, P.1    Ge, W.2    Schrand, C.3
  • 27
    • 79951514016 scopus 로고    scopus 로고
    • Debt analysts' views of debt-equity conflicts of interest. Working Paper, London Business School, University of Chicago, University of Minnesota, and University of Toronto
    • DeFranco, G., Vasvari, F., Vyas, D., Wittenberg-Moerman, R., 2010. Debt analysts' views of debt-equity conflicts of interest. Working Paper, London Business School, University of Chicago, University of Minnesota, and University of Toronto.
    • (2010)
    • DeFranco, G.1    Vasvari, F.2    Vyas, D.3    Wittenberg-Moerman, R.4
  • 28
    • 79951508524 scopus 로고    scopus 로고
    • The corporate governance role of the media. In: The Right to Tell-The Role of Mass Media in Economic Development. The World Bank Institute, Washington, DC.
    • Dyck, A., Zingales, L., 2002. The corporate governance role of the media. In: The Right to Tell-The Role of Mass Media in Economic Development. The World Bank Institute, Washington, DC, pp. 107-137.
    • (2002) , pp. 107-137
    • Dyck, A.1    Zingales, L.2
  • 29
    • 18944383233 scopus 로고    scopus 로고
    • An evaluation of accounting-based measures of expected returns
    • Easton P., Monahan S. An evaluation of accounting-based measures of expected returns. The Accounting Review 2005, 80(2):501-538.
    • (2005) The Accounting Review , vol.80 , Issue.2 , pp. 501-538
    • Easton, P.1    Monahan, S.2
  • 30
    • 0040705363 scopus 로고    scopus 로고
    • Presidential address: expected return, realized return, and asset pricing tests
    • Elton E. Presidential address: expected return, realized return, and asset pricing tests. The Journal of Finance 1999, 54(4):1199-1220.
    • (1999) The Journal of Finance , vol.54 , Issue.4 , pp. 1199-1220
    • Elton, E.1
  • 31
    • 79951512191 scopus 로고    scopus 로고
    • Earnings quality metrics and what they measure. Working Paper, University of Graz.
    • Ewert, R., Wagenhofer, A., 2010. Earnings quality metrics and what they measure. Working Paper, University of Graz.
    • (2010)
    • Ewert, R.1    Wagenhofer, A.2
  • 33
    • 79951517225 scopus 로고    scopus 로고
    • Reporting bias and economic shocks. Working Paper, University of Chicago.
    • Gerakos, J., Kovrijnykh, A., 2010. Reporting bias and economic shocks. Working Paper, University of Chicago.
    • (2010)
    • Gerakos, J.1    Kovrijnykh, A.2
  • 34
    • 79951508472 scopus 로고    scopus 로고
    • An equilibrium analysis of the costs and benefits of more frequent financial reporting. Working Paper, University of Chicago, University of Illinois, Urbana-Champaign, and University of Minnesota.
    • Gigler, F., Kanodia, C., Sapra, H., Venugopalan, R., 2009. An equilibrium analysis of the costs and benefits of more frequent financial reporting. Working Paper, University of Chicago, University of Illinois, Urbana-Champaign, and University of Minnesota.
    • (2009)
    • Gigler, F.1    Kanodia, C.2    Sapra, H.3    Venugopalan, R.4
  • 35
    • 1342303879 scopus 로고    scopus 로고
    • Inferring the cost of capital using the Ohlson-Juettner model
    • Gode D., Mohanram P. Inferring the cost of capital using the Ohlson-Juettner model. Review of Accounting Studies 2003, 8(4):399-431.
    • (2003) Review of Accounting Studies , vol.8 , Issue.4 , pp. 399-431
    • Gode, D.1    Mohanram, P.2
  • 38
    • 79951512397 scopus 로고    scopus 로고
    • Properties of implied cost of capital using analysts' forecasts. Working Paper, Boston College, MIT, and University of Pennsylvania.
    • Guay, W., Kothari, S., Shu, S., 2005. Properties of implied cost of capital using analysts' forecasts. Working Paper, Boston College, MIT, and University of Pennsylvania.
    • (2005)
    • Guay, W.1    Kothari, S.2    Shu, S.3
  • 39
    • 79951511543 scopus 로고    scopus 로고
    • Sell-side debt analysts and market efficiency. Working Paper, University of Texas, Dallas and Ohio State University.
    • Gurun, U., Johnston, R., Markov, S., 2009. Sell-side debt analysts and market efficiency. Working Paper, University of Texas, Dallas and Ohio State University.
    • (2009)
    • Gurun, U.1    Johnston, R.2    Markov, S.3
  • 40
    • 33644519378 scopus 로고    scopus 로고
    • Predicting volatility: getting the most out of return data sampled at different frequencies
    • Ghysels E., Santa-Clara P., Valkanov R. Predicting volatility: getting the most out of return data sampled at different frequencies. Journal of Econometrics 2006, 131(1-2):59-95.
    • (2006) Journal of Econometrics , vol.131 , Issue.1-2 , pp. 59-95
    • Ghysels, E.1    Santa-Clara, P.2    Valkanov, R.3
  • 41
    • 33847296651 scopus 로고    scopus 로고
    • MIDAS regressions: further results and new directions
    • Ghysels E., Sinko A., Valkanov R. MIDAS regressions: further results and new directions. Econometric Reviews 2007, 26(1):53-90.
    • (2007) Econometric Reviews , vol.26 , Issue.1 , pp. 53-90
    • Ghysels, E.1    Sinko, A.2    Valkanov, R.3
  • 42
    • 33745302208 scopus 로고    scopus 로고
    • International differences in cost of capital: do legal institutions and securities regulation matter?
    • Hail L., Leuz C. International differences in cost of capital: do legal institutions and securities regulation matter?. Journal of Accounting Research 2006, 44(3):485-531.
    • (2006) Journal of Accounting Research , vol.44 , Issue.3 , pp. 485-531
    • Hail, L.1    Leuz, C.2
  • 43
    • 0032020102 scopus 로고    scopus 로고
    • The association between competition and managers' business segment reporting decisions
    • Harris M. The association between competition and managers' business segment reporting decisions. Journal of Accounting Research 1998, 36(1):111-128.
    • (1998) Journal of Accounting Research , vol.36 , Issue.1 , pp. 111-128
    • Harris, M.1
  • 44
    • 79951514406 scopus 로고    scopus 로고
    • A new measure of accounting quality. Working Paper, University of Iowa and University of Texas, Dallas.
    • Hribar, P., Kravel, T., Wilson, R., 2010. A new measure of accounting quality. Working Paper, University of Iowa and University of Texas, Dallas.
    • (2010)
    • Hribar, P.1    Kravel, T.2    Wilson, R.3
  • 46
    • 0000862461 scopus 로고
    • Earnings management during import relief investigations
    • Jones J. Earnings management during import relief investigations. Journal of Accounting Research 1991, 29(2):193-228.
    • (1991) Journal of Accounting Research , vol.29 , Issue.2 , pp. 193-228
    • Jones, J.1
  • 47
    • 79951511935 scopus 로고    scopus 로고
    • Investor sophistication, disclosure and the information environment of the firm. Working Paper, University of Chicago.
    • Kalay, A., 2010. Investor sophistication, disclosure and the information environment of the firm. Working Paper, University of Chicago.
    • (2010)
    • Kalay, A.1
  • 48
    • 20444450624 scopus 로고    scopus 로고
    • Imprecision in accounting measurement: can it be value enhancing?
    • Kanodia C., Singh R., Spero A. Imprecision in accounting measurement: can it be value enhancing?. Journal of Accounting Research 2005, 43(3):487-519.
    • (2005) Journal of Accounting Research , vol.43 , Issue.3 , pp. 487-519
    • Kanodia, C.1    Singh, R.2    Spero, A.3
  • 49
    • 79951511485 scopus 로고    scopus 로고
    • Industry product market competition and corporate voluntary disclosure: evidence from forward-looking line items at the industrial segment level. Working Paper, University of Houston.
    • Karuna, C., 2010. Industry product market competition and corporate voluntary disclosure: evidence from forward-looking line items at the industrial segment level. Working Paper, University of Houston.
    • (2010)
    • Karuna, C.1
  • 50
    • 33947395973 scopus 로고    scopus 로고
    • Accounting information, disclosure and the cost of capital
    • Lambert R., Leuz C., Verrecchia R. Accounting information, disclosure and the cost of capital. Journal of Accounting Research 2007, 45(2):385-420.
    • (2007) Journal of Accounting Research , vol.45 , Issue.2 , pp. 385-420
    • Lambert, R.1    Leuz, C.2    Verrecchia, R.3
  • 51
    • 79951514899 scopus 로고    scopus 로고
    • Detecting deceptive discussions in conference calls. Working Paper, Stanford University.
    • Larcker, D., Zakolyukina, A., 2010. Detecting deceptive discussions in conference calls. Working Paper, Stanford University.
    • (2010)
    • Larcker, D.1    Zakolyukina, A.2
  • 52
    • 79951510187 scopus 로고    scopus 로고
    • Economic consequences of financial reporting and disclosure regulation: a review and suggestions for future research. Working Paper, MIT and University of Chicago.
    • Leuz, C., Wysocki, P., 2008. Economic consequences of financial reporting and disclosure regulation: a review and suggestions for future research. Working Paper, MIT and University of Chicago.
    • (2008)
    • Leuz, C.1    Wysocki, P.2
  • 53
    • 46049112694 scopus 로고    scopus 로고
    • Annual report readability, current earnings, and earnings persistence
    • Li F. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics 2008, 45(2-3):221-247.
    • (2008) Journal of Accounting and Economics , vol.45 , Issue.2-3 , pp. 221-247
    • Li, F.1
  • 54
    • 78649432874 scopus 로고    scopus 로고
    • The information content of forward-looking statements in corporate filings-a nalve Bayesian machine learning approach
    • Li F. The information content of forward-looking statements in corporate filings-a nalve Bayesian machine learning approach. Journal of Accounting Research 2010, 48(5):1049-1102.
    • (2010) Journal of Accounting Research , vol.48 , Issue.5 , pp. 1049-1102
    • Li, F.1
  • 55
    • 0036004080 scopus 로고    scopus 로고
    • Earnings performance and discretionary disclosure
    • Miller G. Earnings performance and discretionary disclosure. Journal of Accounting Research 2002, 40(1):173-204.
    • (2002) Journal of Accounting Research , vol.40 , Issue.1 , pp. 173-204
    • Miller, G.1
  • 56
    • 33750297598 scopus 로고    scopus 로고
    • The press as a watchdog for accounting fraud
    • Miller G. The press as a watchdog for accounting fraud. Journal of Accounting Research 2006, 44(5):1001-1033.
    • (2006) Journal of Accounting Research , vol.44 , Issue.5 , pp. 1001-1033
    • Miller, G.1
  • 57
    • 0001373089 scopus 로고    scopus 로고
    • The information content of stock markets: why do emerging markets have synchronous stock price movement?
    • Morck R., Yeung B., Yu W. The information content of stock markets: why do emerging markets have synchronous stock price movement?. Journal of Financial Economics 2000, 58(1-2):215-260.
    • (2000) Journal of Financial Economics , vol.58 , Issue.1-2 , pp. 215-260
    • Morck, R.1    Yeung, B.2    Yu, W.3
  • 58
    • 48549110620 scopus 로고
    • Corporate financing and investment decisions when firms have information that investors do not have
    • Myers S., Majluf N. Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics 1984, 13(2):187-221.
    • (1984) Journal of Financial Economics , vol.13 , Issue.2 , pp. 187-221
    • Myers, S.1    Majluf, N.2
  • 59
    • 79951512550 scopus 로고    scopus 로고
    • The appropriateness of realized returns and implied cost of capital as proxies for expected returns. Working Paper, MIT.
    • Naranjo, P., 2010. The appropriateness of realized returns and implied cost of capital as proxies for expected returns. Working Paper, MIT.
    • (2010)
    • Naranjo, P.1
  • 61
    • 54249135945 scopus 로고    scopus 로고
    • Disclosure quality and management trading incentives
    • Rogers J. Disclosure quality and management trading incentives. Journal of Accounting Research 2008, 46(5):1265-1296.
    • (2008) Journal of Accounting Research , vol.46 , Issue.5 , pp. 1265-1296
    • Rogers, J.1
  • 62
    • 27844536188 scopus 로고    scopus 로고
    • Credibility of management forecasts
    • Rogers J., Stocken P. Credibility of management forecasts. The Accounting Review 2005, 80(4):1233-1260.
    • (2005) The Accounting Review , vol.80 , Issue.4 , pp. 1233-1260
    • Rogers, J.1    Stocken, P.2
  • 63
    • 79951512971 scopus 로고    scopus 로고
    • Bundled forecasts and selective disclosure of good news. Working Paper, Ohio State University and University of Chicago.
    • Rogers, J., Van Buskirk, A., 2008. Bundled forecasts and selective disclosure of good news. Working Paper, Ohio State University and University of Chicago.
    • (2008)
    • Rogers, J.1    Van Buskirk, A.2
  • 64
    • 79951509707 scopus 로고    scopus 로고
    • Disclosure tone and shareholder litigation. Working Paper, Ohio State University and University of Chicago.
    • Rogers, J., Zechman, S., 2010. Disclosure tone and shareholder litigation. Working Paper, Ohio State University and University of Chicago.
    • (2010)
    • Rogers, J.1    Zechman, S.2
  • 65
  • 66
    • 79951512612 scopus 로고    scopus 로고
    • The economic trade-offs in the fair value debate
    • Sapra H. The economic trade-offs in the fair value debate. Journal of Law, Economics and Policy 2010, 6(2):193-218.
    • (2010) Journal of Law, Economics and Policy , vol.6 , Issue.2 , pp. 193-218
    • Sapra, H.1
  • 68
    • 79951511760 scopus 로고    scopus 로고
    • Disseminating firm disclosures. Working Paper, Harvard University.
    • Soltes, E., 2010. Disseminating firm disclosures. Working Paper, Harvard University.
    • (2010)
    • Soltes, E.1
  • 70
    • 79951513320 scopus 로고    scopus 로고
    • Proprietary costs and privately held firms' financing choice between public offerings and private placements. Working Paper, Georgetown University.
    • Tang, V., 2009. Proprietary costs and privately held firms' financing choice between public offerings and private placements. Working Paper, Georgetown University.
    • (2009)
    • Tang, V.1
  • 73
    • 0002394481 scopus 로고
    • Dividend innovations and stock price volatility
    • West K. Dividend innovations and stock price volatility. Econometrica 1988, 56(1):37-61.
    • (1988) Econometrica , vol.56 , Issue.1 , pp. 37-61
    • West, K.1
  • 74
    • 79951517483 scopus 로고    scopus 로고
    • Assessing earnings and accruals quality: U.S. and international evidence. Working Paper, University of Miami.
    • Wysocki, P., 2009. Assessing earnings and accruals quality: U.S. and international evidence. Working Paper, University of Miami.
    • (2009)
    • Wysocki, P.1
  • 75
    • 0039193026 scopus 로고    scopus 로고
    • In search of new foundations
    • Zingales L. In search of new foundations. The Journal of Finance 2000, 55(4):1623-1653.
    • (2000) The Journal of Finance , vol.55 , Issue.4 , pp. 1623-1653
    • Zingales, L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.