-
1
-
-
34547883913
-
Analyzing the determinants of narrative risk information in UK FTSE 100 annual reports
-
Abraham, S. and Cox, P. (2007), "Analyzing the determinants of narrative risk information in UK FTSE 100 annual reports", The British Accounting Review, Vol. 39, pp. 227-248.
-
(2007)
The British Accounting Review
, vol.39
, pp. 227-248
-
-
Abraham, S.1
Cox, P.2
-
2
-
-
4344621465
-
Evidence on the efficiency of interest rate risk disclosures by commercial banks
-
Ahmed, A. S., Beatty, A. and Bettinghus, B. (2004), "Evidence on the efficiency of interest rate risk disclosures by commercial banks", The International Journal of Accounting, Vol. 39, pp. 223-251.
-
(2004)
The International Journal of Accounting
, vol.39
, pp. 223-251
-
-
Ahmed, A.S.1
Beatty, A.2
Bettinghus, B.3
-
3
-
-
65449136833
-
-
enhanced edition, John Wiley and Sons Australia, Ltd
-
Alfredson, K., Leo, K., Picker, R., Pacter, P., Radford, J. and Wise, V. (2007), Applying International Financial Reporting Standards, enhanced edition, John Wiley and Sons Australia, Ltd.
-
(2007)
Applying International Financial Reporting Standards
-
-
Alfredson, K.1
Leo, K.2
Picker, R.3
Pacter, P.4
Radford, J.5
Wise, V.6
-
5
-
-
56449115838
-
Corporate disclosure, cost of capital and reputations: Evidence from finance directors
-
Armitage S. and Marston, C., (2008), "Corporate disclosure, cost of capital and reputations: Evidence from finance directors", The British Accounting Review, Vol. 40, No, 4, pp. 314-336.
-
(2008)
The British Accounting Review
, vol.40
, Issue.4
, pp. 314-336
-
-
Armitage, S.1
Marston, C.2
-
6
-
-
43649086970
-
Value Relevance of Voluntary Disclosure in the Annual Report
-
Banghoj, J. and Plenborg, T., (2008) "Value Relevance of Voluntary Disclosure in the Annual Report", Accounting and Finance, Vol. 48, No. 2, pp. 159-180.
-
(2008)
Accounting and Finance
, vol.48
, Issue.2
, pp. 159-180
-
-
Banghoj, J.1
Plenborg, T.2
-
7
-
-
0002742759
-
An Empirical Evaluation of Accounting Income Numbers
-
Ball, R. and Brown, P. (1968), "An Empirical Evaluation of Accounting Income Numbers", Journal of Accounting Research, Vol. 6, pp. 159-178.
-
(1968)
Journal of Accounting Research
, vol.6
, pp. 159-178
-
-
Ball, R.1
Brown, P.2
-
8
-
-
33644745549
-
Factors influencing voluntary corporate disclosure by Kenyan companies
-
Barako, D., Hancock, P. and Izan, H. (2006), "Factors influencing voluntary corporate disclosure by Kenyan companies", Corporate Governance, Vol. 14, No. 2, pp. 107-125.
-
(2006)
Corporate Governance
, vol.14
, Issue.2
, pp. 107-125
-
-
Barako, D.1
Hancock, P.2
Izan, H.3
-
9
-
-
0000933708
-
The Association between Unsystematic Security Returns and Magnitude of Earning Forecast Errors
-
Beaver, W., Clarke, R., and Wright, W. (1979), "The Association between Unsystematic Security Returns and Magnitude of Earning Forecast Errors", Journal of Accounting Research, Vol. 17, pp. 316-340.
-
(1979)
Journal of Accounting Research
, vol.17
, pp. 316-340
-
-
Beaver, W.1
Clarke, R.2
Wright, W.3
-
10
-
-
4344621464
-
A Framework for the Analysis of Firm Risk Communication
-
Beretta, S. and Bozzolan, S. (2004), "A Framework for the Analysis of Firm Risk Communication", The International Journal of Accounting, Vol. 39, No. 3, pp. 265-288.
-
(2004)
The International Journal of Accounting
, vol.39
, Issue.3
, pp. 265-288
-
-
Beretta, S.1
Bozzolan, S.2
-
11
-
-
23744489005
-
The Disclosure of Risk in Financial Statements
-
Cabedo, J. D. and Tirado, J. M. (2004), "The Disclosure of Risk in Financial Statements", Accounting Forum, Vol. 28, No. 2, pp. 181-200.
-
(2004)
Accounting Forum
, vol.28
, Issue.2
, pp. 181-200
-
-
Cabedo, J.D.1
Tirado, J.M.2
-
12
-
-
0002528964
-
Commonality in Liquidity, Journal of Financial Economics
-
Chordia, T., Roll, R., Subrahamyam A. (2000), "Commonality in Liquidity," Journal of Financial Economics, Journal of Financial Economics, Vol. 56, pp. 3-28.
-
(2000)
Journal of Financial Economics
, vol.56
, pp. 3-28
-
-
Chordia, T.1
Roll, R.2
Subrahamyam, A.3
-
13
-
-
0012144271
-
Trading Activities and Expected Stock Returns
-
Chordia, T., Roll R., Subrahmanyam A., Anshuman, V. (2001) "Trading Activities and Expected Stock Returns," Journal of Financial Economics, Vol. 59, pp. 2-32.
-
(2001)
Journal of Financial Economics
, vol.59
, pp. 2-32
-
-
Chordia, T.1
Roll, R.2
Subrahmanyam, A.3
Anshuman, V.4
-
14
-
-
0038730499
-
Foreign currency exchange risk management: a case of the mining industry
-
Dhanani, A. (2003), "Foreign currency exchange risk management: a case of the mining industry", The British Accounting Review, Vol. 35, pp.35-63.
-
(2003)
The British Accounting Review
, vol.35
, pp. 35-63
-
-
Dhanani, A.1
-
15
-
-
84942585214
-
Disclosure, Liquidity, and The Cost of Capital"
-
Diamond, Douglas W. and Verrecchia, Robert E. (1991), "Disclosure, Liquidity, and The Cost of Capital", Journal of Finance Vol: 46, pp. 1325-1360.
-
(1991)
Journal of Finance
, vol.46
, pp. 1325-1360
-
-
Diamond, D.W.1
Verrecchia, R.E.2
-
16
-
-
36849049274
-
Information asymmetry, information dissemination and the effect of regulation FD on the cost of capital
-
Duarte, J., Han, X., Harford, J., and Young L. (2007), "Information asymmetry, information dissemination and the effect of regulation FD on the cost of capital", Journal of Financial Economics, Vol: 87, No. 1, pp. 24-44.
-
(2007)
Journal of Financial Economics
, vol.87
, Issue.1
, pp. 24-44
-
-
Duarte, J.1
Han, X.2
Harford, J.3
Young, L.4
-
17
-
-
2442609381
-
Information and the Cost of Capital
-
Easley, D. and O'hara, M. (2004), "Information and the Cost of Capital," Journal of Finance, Vol. 59, No. 1, pp. 1553-1583.
-
(2004)
Journal of Finance
, vol.59
, Issue.1
, pp. 1553-1583
-
-
Easley, D.1
O'hara, M.2
-
18
-
-
0000480869
-
Efficient Capital Markets: A review of theory and empirical work
-
Fama, E. F. (1970), "Efficient Capital Markets: A review of theory and empirical work", Journal of Finance, Vol. 25, No. 2, pp. 383-417.
-
(1970)
Journal of Finance
, vol.25
, Issue.2
, pp. 383-417
-
-
Fama, E.F.1
-
19
-
-
84977737676
-
The Cross Section of Expected Stock Returns
-
Fama, E. F. and French, K. R. (1992)," The Cross Section of Expected Stock Returns", The Journal of Finance, Vol. 47, pp. 427-466.
-
(1992)
The Journal of Finance
, vol.47
, pp. 427-466
-
-
Fama, E.F.1
French, K.R.2
-
20
-
-
38549147867
-
Common risk factor in the returns on stocks and bonds
-
Fama, E. F. and French, K. R. (1993), "Common risk factor in the returns on stocks and bonds", Journal of Financial Economics, Vol. 33, pp. 3-56.
-
(1993)
Journal of Financial Economics
, vol.33
, pp. 3-56
-
-
Fama, E.F.1
French, K.R.2
-
21
-
-
62649094250
-
The Case Mandatory Disclosure in Securities Regulation around the World
-
Ferrell, A. (2007), "The Case Mandatory Disclosure in Securities Regulation around the World", Brooklyn Journal of Corporate Financial and Commercial Law, Vol. 2, pp. 81-132.
-
(2007)
Brooklyn Journal of Corporate Financial and Commercial Law
, vol.2
, pp. 81-132
-
-
Ferrell, A.1
-
22
-
-
34249748994
-
SEC Regulation Fair Disclosure, information, and the cost of capital
-
Gomes, A., Gorton, G., and Madureia, L. (2007), "SEC Regulation Fair Disclosure, information, and the cost of capital", Journal of Corporate Finance, Vol: 13, No. 2-3, pp. 300-334.
-
(2007)
Journal of Corporate Finance
, vol.13
, Issue.2-3
, pp. 300-334
-
-
Gomes, A.1
Gorton, G.2
Madureia, L.3
-
23
-
-
70349635093
-
UAE corporations-specific characteristics and level of risk disclosure
-
Hassan, M. K. (2009), "UAE corporations-specific characteristics and level of risk disclosure", Managerial Auditing Journal, Vol. 24, Issue 7, pp. 668-687.
-
(2009)
Managerial Auditing Journal
, vol.24
, Issue.7
, pp. 668-687
-
-
Hassan, M.K.1
-
24
-
-
84986037788
-
The Information Gap in Annual Reports
-
Hooks, J. Coy, D. and Davey, H. (2002), "The Information Gap in Annual Reports", Accounting Auditing and Accountability Journal, Vol. 15, pp. 501-522.
-
(2002)
Accounting Auditing and Accountability Journal
, vol.15
, pp. 501-522
-
-
Hooks, J.1
Coy, D.2
Davey, H.3
-
25
-
-
34250693655
-
Information Asymmetry, Diversification, and Cost of Capital
-
Hughes, J. S., Liu, J. and Liu, J. (2007), "Information Asymmetry, Diversification, and Cost of Capital" The Accounting Review Vol. 82, pp. 705-730.
-
(2007)
The Accounting Review
, vol.82
, pp. 705-730
-
-
Hughes, J.S.1
Liu, J.2
Liu, J.3
-
26
-
-
34547124311
-
A discussion of corporate disclosure by family firms
-
Hutton, A. P., (2007), "A discussion of corporate disclosure by family firms", Journal of Accounting and Economics, Vol. 44, No. 1-2, pp. 287-297.
-
(2007)
Journal of Accounting and Economics
, vol.44
, Issue.1-2
, pp. 287-297
-
-
Hutton, A.P.1
-
27
-
-
80054818384
-
-
Institute of Chartered Accountants in England and Wales, London. Institute of Chartered Accountants in England and Wales, (2000), No surprise: the case for better risk reporting, issued by financial reporting committee at the ICAEW, London
-
Institute of Chartered Accountants in England and Wales, (1997), Financial reporting of risks: proposal for a statement of business risk, issued by financial reporting committee at the ICAEW, London. Institute of Chartered Accountants in England and Wales, (2000), No surprise: the case for better risk reporting, issued by financial reporting committee at the ICAEW, London.
-
(1997)
Financial reporting of risks: proposal for a statement of business risk, issued by financial reporting committee at the ICAEW
-
-
-
28
-
-
44649197264
-
Theory of Firm: Managerial Behavior, Agency Cost, and Ownership Structure
-
Jensen, M. and Meckling, W. (1976), "Theory of Firm: Managerial Behavior, Agency Cost, and Ownership Structure", Journal of Financial Economics, Vol. 3, pp. 306-360.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 306-360
-
-
Jensen, M.1
Meckling, W.2
-
29
-
-
0000358003
-
Trading volume and price reactions to public announcements
-
Kim, O, and Verrecchia, R. E. (1991a), "Trading volume and price reactions to public announcements", Journal of Accounting Research, Vol. 29, pp. 302-321.
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 302-321
-
-
Kim, O.1
Verrecchia, R.E.2
-
30
-
-
0000114036
-
Market reaction to anticipated announcements
-
Kim, O, and. Verrecchia, R. E. (1991b), "Market reaction to anticipated announcements", Journal of Financial Economics Vol. 30, pp. 273-310.
-
(1991)
Journal of Financial Economics
, vol.30
, pp. 273-310
-
-
Kim, O.1
Verrecchia, R.E.2
-
31
-
-
0001890588
-
Market liquidity and volume around earnings announcements
-
Kim, O, and Verrecchia, R. E. (1994), "Market liquidity and volume around earnings announcements", Journal of Accounting and Economics, Vol. 17, pp. 41-67.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 41-67
-
-
Kim, O.1
Verrecchia, R.E.2
-
32
-
-
0035486456
-
The Relation Among Disclosure, Returns, And Trading Volume Information
-
Kim, O. and Verrecchia, R. E. (2001), "The Relation Among Disclosure, Returns, And Trading Volume Information", Accounting Review Vol. 76, pp. 633-654.
-
(2001)
Accounting Review
, vol.76
, pp. 633-654
-
-
Kim, O.1
Verrecchia, R.E.2
-
33
-
-
35248822219
-
Regression-Based Tests of Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares
-
Kraft, A., Andrew J., and Wasley, C. E. (2007), "Regression-Based Tests of Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares" Journal of Account Research, Vol. 45, No. 5, pp. 1081-1113.
-
(2007)
Journal of Account Research
, vol.45
, Issue.5
, pp. 1081-1113
-
-
Kraft, A.1
Andrew, J.2
Wasley, C.E.3
-
34
-
-
84986173199
-
Corporate Disclosure in Thailand
-
Kuasirikun, N. and Sherer, M. (2004), "Corporate Disclosure in Thailand", Accounting Auditing and Accountability Journal, Vol. 17, pp: 629-659.
-
(2004)
Accounting Auditing and Accountability Journal
, vol.17
, pp. 629-659
-
-
Kuasirikun, N.1
Sherer, M.2
-
35
-
-
26844510434
-
Labor Cost Voluntary Disclosures and Firm Equity Values: Is human capital information is value relevant?, Journal of International Accounting
-
Lajili, K. and Zeghal, D. (2005), "Labor Cost Voluntary Disclosures and Firm Equity Values: Is human capital information is value relevant?", Journal of International Accounting, Auditing and Taxation, Vol. 14, No. 2, pp.121-138.
-
(2005)
Auditing and Taxation
, vol.14
, Issue.2
, pp. 121-138
-
-
Lajili, K.1
Zeghal, D.2
-
36
-
-
33947395973
-
Accounting Information, Disclosure, and the Cost of Capital
-
Lambert, R., Leuz, C. and Verrecchia, R. E. (2007) "Accounting Information, Disclosure, and the Cost of Capital", Journal of Accounting Research Vol. 45, pp. 385-420.
-
(2007)
Journal of Accounting Research
, vol.45
, pp. 385-420
-
-
Lambert, R.1
Leuz, C.2
Verrecchia, R.E.3
-
37
-
-
20744445357
-
Voluntary Disclosures in Emerging Capital Market: Evidence from Athens Stock Exchange
-
Leventis, S. and Weetman, P. (2004), "Voluntary Disclosures in Emerging Capital Market: Evidence from Athens Stock Exchange", Advances in International Accounting, Vol. 17, pp. 227-250.
-
(2004)
Advances in International Accounting
, vol.17
, pp. 227-250
-
-
Leventis, S.1
Weetman, P.2
-
38
-
-
80054818957
-
Do Stock Market Investors Understand the Risk Sentiment of Corporate Annual Reports?
-
Li, Feng, (2007), "Do Stock Market Investors Understand the Risk Sentiment of Corporate Annual Reports?" Working paper, University of Michigan.
-
(2007)
Working paper, University of Michigan
-
-
Li, F.1
-
39
-
-
34547664696
-
Risk Reporting by the Largest UK Companies: Readability and Lack of Obfuscation - Research Note
-
Linsley, P. M. and Lawrence, M. (2007), "Risk Reporting by the Largest UK Companies: Readability and Lack of Obfuscation - Research Note", Accounting, Auditing and Accountability Journal, Vol. 20, No. 4, pp. 620-627.
-
(2007)
Accounting, Auditing and Accountability Journal
, vol.20
, Issue.4
, pp. 620-627
-
-
Linsley, P.M.1
Lawrence, M.2
-
40
-
-
33750954519
-
Risk Reporting: A Study of Risk Disclosure in the Annual Reports of UK Companies
-
Linsley, P. M., and Shrives, P. J., (2006), "Risk Reporting: A Study of Risk Disclosure in the Annual Reports of UK Companies", The British Accounting Review, Vol. 38, No. 4, pp. 387-404.
-
(2006)
The British Accounting Review
, vol.38
, Issue.4
, pp. 387-404
-
-
Linsley, P.M.1
Shrives, P.J.2
-
41
-
-
33847415953
-
Accounting for financial instruments: an analysis of the determinants of disclosure in the Portuguese stock exchange
-
Lopes, P. T. and Rodrigues, L. L. (2007), "Accounting for financial instruments: an analysis of the determinants of disclosure in the Portuguese stock exchange", The International Journal of Accounting, Vol. 42, pp. 25-56.
-
(2007)
The International Journal of Accounting
, vol.42
, pp. 25-56
-
-
Lopes, P.T.1
Rodrigues, L.L.2
-
42
-
-
84890635536
-
Mandatory Disclosure as a Solution to Agency Problems
-
Mahoney, P. G., (1995), "Mandatory Disclosure as a Solution to Agency Problems", The University of Chicago Law Review, Vol. 62, No. 3, pp. 1047-1112.
-
(1995)
The University of Chicago Law Review
, vol.62
, Issue.3
, pp. 1047-1112
-
-
Mahoney, P.G.1
-
43
-
-
12344317307
-
Decision Processes, Agency Problems, and Information: An Economic Analysis of Capital Budgeting Procedures
-
Marino, Y. M. and Matsusaka, N G. (2005), "Decision Processes, Agency Problems, and Information: An Economic Analysis of Capital Budgeting Procedures", The Review of Financial Studies, Vol. 18, No. 1, pp. 301-325.
-
(2005)
The Review of Financial Studies
, vol.18
, Issue.1
, pp. 301-325
-
-
Marino, Y.M.1
Matsusaka, N.G.2
-
44
-
-
33746607497
-
Political risk assessment and disclosure in annual financial reports: the case of Persian Gulf War, Journal of International Accounting
-
Meier, H. H.; Tomaszeweski, S. G.; and Tobing, R. (1995), "Political risk assessment and disclosure in annual financial reports: the case of Persian Gulf War", Journal of International Accounting, Auditing and Taxation, Vol. 4, No.1, pp.49-68.
-
(1995)
Auditing and Taxation
, vol.4
, Issue.1
, pp. 49-68
-
-
Meier, H.H.1
Tomaszeweski, S.G.2
Tobing, R.3
-
45
-
-
33751551248
-
How to Build Reputation in Financial Markets
-
Mazzola, P.; Ravasi, D.; and Gabbioneta, C. (2006), "How to Build Reputation in Financial Markets", Long Range Planning, Vol. 39, No. 4, pp. 385-407.
-
(2006)
Long Range Planning
, vol.39
, Issue.4
, pp. 385-407
-
-
Mazzola, P.1
Ravasi, D.2
Gabbioneta, C.3
-
46
-
-
33646861009
-
Determinants of Corporate Social Disclosure in Developing Countries: The Case of Qatar
-
Naser, K., Al-Hussaini, A., Al-Kwari, D., and Nuseibeh, R. (2006), "Determinants of Corporate Social Disclosure in Developing Countries: The Case of Qatar", Advances in International Accounting, Vol. 19, pp. 1-23.
-
(2006)
Advances in International Accounting
, vol.19
, pp. 1-23
-
-
Naser, K.1
Al-Hussaini, A.2
Al-Kwari, D.3
Nuseibeh, R.4
-
47
-
-
0041402718
-
Liquidity Risk and Expected Stock Returns
-
Pastor, L., and Stambaugh, R. F. (2003), "Liquidity Risk and Expected Stock Returns," Journal of Political Economy, Vol. 111, No. 3, pp. 642-685.
-
(2003)
Journal of Political Economy
, vol.111
, Issue.3
, pp. 642-685
-
-
Pastor, L.1
Stambaugh, R.F.2
-
49
-
-
0036889167
-
Measuring transparency and disclosure at firm-level in emerging markets
-
Patel, S. A.; Balic, A.; and Bwakira, L. (2002), "Measuring transparency and disclosure at firm-level in emerging markets", Emerging market Review, Vol. 3, No. 4, pp. 325-337.
-
(2002)
Emerging market Review
, vol.3
, Issue.4
, pp. 325-337
-
-
Patel, S.A.1
Balic, A.2
Bwakira, L.3
-
50
-
-
0035285161
-
Non Financial Disclosures Across Ango-American Countries"
-
Robb, S. W. G., Single, L. E. and Zarzeski, M. T. (2001), "Non Financial Disclosures Across Ango-American Countries", Journal of International Accounting, Auditing, and Taxation, Vol. 10, No. 1, pp. 71-83.
-
(2001)
Journal of International Accounting, Auditing, and Taxation
, vol.10
, Issue.1
, pp. 71-83
-
-
Robb, S.W.G.1
Single, L.E.2
Zarzeski, M.T.3
-
51
-
-
0012419790
-
Corporate Financial Disclosure in Emerging Markets: Does economic development matter?
-
Salter, S. B., (1998), "Corporate Financial Disclosure in Emerging Markets: Does economic development matter?", The International Journal of Accounting, Vol. 33, No. 2, pp. 211-234.
-
(1998)
The International Journal of Accounting
, vol.33
, Issue.2
, pp. 211-234
-
-
Salter, S.B.1
-
52
-
-
40749102164
-
Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China, Journal of International Accounting
-
Wang, K., Sewon, O., and Claiborne, M. C. (2008), "Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China", Journal of International Accounting, Auditing and Taxation, Vol. 17, No. 1, pp. 14-30.
-
(2008)
Auditing and Taxation
, vol.17
, Issue.1
, pp. 14-30
-
-
Wang, K.1
Sewon, O.2
Claiborne, M.C.3
|