-
1
-
-
21344476134
-
The relative informativeness of accounting disclosures in different countries
-
Alford A., Jones J., Leftwich R., Zmijewski M. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research 1993, 31:183-223.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 183-223
-
-
Alford, A.1
Jones, J.2
Leftwich, R.3
Zmijewski, M.4
-
2
-
-
0034340509
-
Country-specific factors related to financial reporting and the value relevance of accounting data
-
Ali A., Hwang L. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research 2000, 38:1-21.
-
(2000)
Journal of Accounting Research
, vol.38
, pp. 1-21
-
-
Ali, A.1
Hwang, L.2
-
3
-
-
80052928039
-
Financial Information Globalization and Foreign Investment Decisions
-
Working Paper. University of North Carolina.
-
Amiram, D., 2010. Financial Information Globalization and Foreign Investment Decisions. Working Paper. University of North Carolina.
-
(2010)
-
-
Amiram, D.1
-
4
-
-
46049090578
-
-
International GAAP differences: the impact on foreign analysts, Accounting Review 83
-
Bae, K., Tan, H., Welker, M., 2008. International GAAP differences: the impact on foreign analysts, Accounting Review 83, pp. 593-628. http://doi:10.2308/accr.2008.83.3.593.
-
(2008)
, pp. 593-628
-
-
Bae, K.1
Tan, H.2
Welker, M.3
-
5
-
-
33745121556
-
The economic consequences of increased disclosure: evidence from international cross-listings
-
Bailey W., Karolyi G.A., Salva C. The economic consequences of increased disclosure: evidence from international cross-listings. Journal of Financial Economics 2006, 81:175-213.
-
(2006)
Journal of Financial Economics
, vol.81
, pp. 175-213
-
-
Bailey, W.1
Karolyi, G.A.2
Salva, C.3
-
7
-
-
0002742759
-
An empirical evaluation of accounting income numbers
-
Ball R., Brown P. An empirical evaluation of accounting income numbers. Journal of Accounting Research 1968, 6:159-178.
-
(1968)
Journal of Accounting Research
, vol.6
, pp. 159-178
-
-
Ball, R.1
Brown, P.2
-
8
-
-
0042780791
-
The effect of international institutional factors on properties of accounting earnings
-
Ball R., Kothari S.P., Robin A. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 2000, 29:1-51.
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 1-51
-
-
Ball, R.1
Kothari, S.P.2
Robin, A.3
-
9
-
-
0041790655
-
Incentives versus standards: properties of accounting income in four East Asian countries
-
Ball R., Robin A., Wu J.S. Incentives versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics 2003, 36:235-270.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 235-270
-
-
Ball, R.1
Robin, A.2
Wu, J.S.3
-
10
-
-
79959327184
-
Trading volume around earnings announcements and other financial reports: theory, research design, empirical evidence, and directions for future research
-
In press
-
Bamber, L.S., Barron, O., Stevens, D. Trading volume around earnings announcements and other financial reports: theory, research design, empirical evidence, and directions for future research. Contemporary Accounting Research, in press. http://doi:10.1111/j.1911-3846.2010.01061.x.
-
Contemporary Accounting Research
-
-
Bamber, L.S.1
Barron, O.2
Stevens, D.3
-
11
-
-
84857044457
-
What Do We Really Know About the Firm Size Effect on Trading Volume Reactions to Earnings Announcement? A Re-examination and Extension
-
Working Paper. Pennsylvania State University.
-
Barron, O., Schneible, R., Stevens, D., 2009. What Do We Really Know About the Firm Size Effect on Trading Volume Reactions to Earnings Announcement? A Re-examination and Extension. Working Paper. Pennsylvania State University.
-
(2009)
-
-
Barron, O.1
Schneible, R.2
Stevens, D.3
-
13
-
-
79959423979
-
Are International Accounting Standards-based and US GAAP-based Accounting Amounts Comparable? Working Paper
-
Stanford University.
-
Barth, M., Landsman, W.R., Lang, M., Williams, C., 2010. Are International Accounting Standards-based and US GAAP-based Accounting Amounts Comparable? Working Paper. Stanford University.
-
(2010)
-
-
Barth, M.1
Landsman, W.R.2
Lang, M.3
Williams, C.4
-
14
-
-
0002072633
-
The information content of annual earnings announcements
-
Beaver W. The information content of annual earnings announcements. Journal of Accounting Research 1968, 6:67-92.
-
(1968)
Journal of Accounting Research
, vol.6
, pp. 67-92
-
-
Beaver, W.1
-
16
-
-
84555203002
-
Direct and Mediated Associations among Earnings Quality, Information Asymmetry and the Cost of Equity
-
Working Paper. Southern Methodist University.
-
Bhattacharya, N., Ecker F., Olsson, P., Schipper, K., 2009. Direct and Mediated Associations among Earnings Quality, Information Asymmetry and the Cost of Equity. Working Paper. Southern Methodist University.
-
(2009)
-
-
Bhattacharya, N.1
Ecker, F.2
Olsson, P.3
Schipper, K.4
-
17
-
-
33745588709
-
The importance of reporting incentives: earnings management in European private and public firms
-
Burgstahler D.C., Hail L., Leuz C. The importance of reporting incentives: earnings management in European private and public firms. The Accounting Review 2006, 81:983-1017.
-
(2006)
The Accounting Review
, vol.81
, pp. 983-1017
-
-
Burgstahler, D.C.1
Hail, L.2
Leuz, C.3
-
19
-
-
78751476634
-
The effect of mandatory IFRS adoption on financial analysts' information environment
-
Byard D., Li Y., Yu Y. The effect of mandatory IFRS adoption on financial analysts' information environment. Journal of Accounting Research 2011, 49:69-96.
-
(2011)
Journal of Accounting Research
, vol.49
, pp. 69-96
-
-
Byard, D.1
Li, Y.2
Yu, Y.3
-
20
-
-
33846663095
-
Home bias, foreign mutual fund holdings, and the voluntary adoption of International Accounting Standards
-
Covrig V., DeFond M., Hung M. Home bias, foreign mutual fund holdings, and the voluntary adoption of International Accounting Standards. Journal of Accounting Research 2007, 45:41-70.
-
(2007)
Journal of Accounting Research
, vol.45
, pp. 41-70
-
-
Covrig, V.1
DeFond, M.2
Hung, M.3
-
21
-
-
34548463086
-
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions
-
Working Paper. University of Pennsylvania.
-
Daske, H., Hail, L., Leuz, C., Verdi, R., 2009. Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions. Working Paper. University of Pennsylvania.
-
(2009)
-
-
Daske, H.1
Hail, L.2
Leuz, C.3
Verdi, R.4
-
22
-
-
54249153844
-
Mandatory IFRS reporting around the world: early evidence on the economic consequences
-
Daske H., Hail L., Leuz C., Verdi R. Mandatory IFRS reporting around the world: early evidence on the economic consequences. Journal of Accounting Research 2008, 46:1085-1142.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 1085-1142
-
-
Daske, H.1
Hail, L.2
Leuz, C.3
Verdi, R.4
-
23
-
-
33846509152
-
Investor protection and the information content of annual earnings announcements: international evidence
-
DeFond M., Hung M., Trezevant R. Investor protection and the information content of annual earnings announcements: international evidence. Journal of Accounting and Economics 2007, 43:37-67.
-
(2007)
Journal of Accounting and Economics
, vol.43
, pp. 37-67
-
-
DeFond, M.1
Hung, M.2
Trezevant, R.3
-
24
-
-
79953030110
-
The impact of mandatory IFRS adoption on foreign mutual fund ownership: the role of comparability
-
in press.
-
DeFond, M., Hu, X., Hung, M., Li, S., The impact of mandatory IFRS adoption on foreign mutual fund ownership: the role of comparability. Journal of Accounting and Economics, in press. http://doi:10.1016/j.jacceco.2011.02.001.
-
Journal of Accounting and Economics
-
-
DeFond, M.1
Hu, X.2
Hung, M.3
Li, S.4
-
25
-
-
0000928969
-
Risk, return, and equilibrium: empirical tests
-
Fama E.F., MacBeth J.D. Risk, return, and equilibrium: empirical tests. The Journal of Political Economy 1973, 81:607-636.
-
(1973)
The Journal of Political Economy
, vol.81
, pp. 607-636
-
-
Fama, E.F.1
MacBeth, J.D.2
-
26
-
-
43849110787
-
Does international cross-listing improve the information environment?
-
Fernandes N., Ferreira M.A. Does international cross-listing improve the information environment?. Journal of Financial Economics 2008, 88:216-244.
-
(2008)
Journal of Financial Economics
, vol.88
, pp. 216-244
-
-
Fernandes, N.1
Ferreira, M.A.2
-
27
-
-
84857060954
-
How Important is the Financial Press in Global Markets? Working Paper
-
University of Texas at Austin.
-
Griffin, J., Hirschey, N., Kelly, P., 2010. How Important is the Financial Press in Global Markets? Working Paper. University of Texas at Austin.
-
(2010)
-
-
Griffin, J.1
Hirschey, N.2
Kelly, P.3
-
28
-
-
0013207781
-
The association between financial accounting measures and real economic activity: a multinational study
-
Guenther D., Young D. The association between financial accounting measures and real economic activity: a multinational study. Journal of Accounting and Economics 2000, 29:53-72.
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 53-72
-
-
Guenther, D.1
Young, D.2
-
30
-
-
62649168766
-
Accounting standards, financial reporting outcomes, and enforcement
-
Holthausen R. Accounting standards, financial reporting outcomes, and enforcement. Journal of Accounting Research 2009, 47:447-458.
-
(2009)
Journal of Accounting Research
, vol.47
, pp. 447-458
-
-
Holthausen, R.1
-
31
-
-
77950389296
-
Does Mandatory IFRS Adoption Improve the Information Environment? Working Paper
-
London School of Economics.
-
Horton, J., Serafeim, G., Serafeim, I., 2010. Does Mandatory IFRS Adoption Improve the Information Environment? Working Paper. London School of Economics.
-
(2010)
-
-
Horton, J.1
Serafeim, G.2
Serafeim, I.3
-
32
-
-
67650021359
-
Volume and price patterns around a stock's 52-week highs and lows: theory and evidence
-
Huddart S., Lang M., Yetman M.H. Volume and price patterns around a stock's 52-week highs and lows: theory and evidence. Management Science 2009, 55:16-31.
-
(2009)
Management Science
, vol.55
, pp. 16-31
-
-
Huddart, S.1
Lang, M.2
Yetman, M.H.3
-
33
-
-
33750479532
-
Individual equity return data from Thomson Datastream: handle with care
-
Ince O., Porter R.B. Individual equity return data from Thomson Datastream: handle with care. Journal of Financial Research 2006, 29:463-479.
-
(2006)
Journal of Financial Research
, vol.29
, pp. 463-479
-
-
Ince, O.1
Porter, R.B.2
-
34
-
-
67849135038
-
Public and private enforcement of securities laws: resource-based evidence
-
Jackson H., Roe M. Public and private enforcement of securities laws: resource-based evidence. Journal of Financial Economics 2009, 93:207-238. 10.1016/j.jfineco.2008.08.006.
-
(2009)
Journal of Financial Economics
, vol.93
, pp. 207-238
-
-
Jackson, H.1
Roe, M.2
-
35
-
-
34247108825
-
-
The World Bank, Washington, DC
-
Kaufmann D., Kraay A., Mastruzzi M. Governance Matters VI: Aggregate and Individual Governance Indicators 1996-2006 2007, The World Bank, Washington, DC.
-
(2007)
Governance Matters VI: Aggregate and Individual Governance Indicators 1996-2006
-
-
Kaufmann, D.1
Kraay, A.2
Mastruzzi, M.3
-
36
-
-
0000358003
-
Trading volume and price reactions to public announcements
-
Kim O., Verrecchia R.E. Trading volume and price reactions to public announcements. Journal of Accounting Research 1991, 29:302-321.
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 302-321
-
-
Kim, O.1
Verrecchia, R.E.2
-
40
-
-
0036993827
-
Empirical evidence on the evolution of international earnings
-
Land J., Lang M. Empirical evidence on the evolution of international earnings. The Accounting Review 2002, 77:115-133.
-
(2002)
The Accounting Review
, vol.77
, pp. 115-133
-
-
Land, J.1
Lang, M.2
-
41
-
-
80054794254
-
Transparency, Liquidity, and Valuation: International Evidence
-
Working Paper. University of North Carolina.
-
Lang, M., Lins, K., Maffett, M., 2011. Transparency, Liquidity, and Valuation: International Evidence. Working Paper. University of North Carolina.
-
(2011)
-
-
Lang, M.1
Lins, K.2
Maffett, M.3
-
42
-
-
0036017579
-
Has the information content of quarterly earnings announcements declined in the past three decades?
-
Landsman W., Maydew E. Has the information content of quarterly earnings announcements declined in the past three decades?. Journal of Accounting Research 2002, 40:797-808.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 797-808
-
-
Landsman, W.1
Maydew, E.2
-
43
-
-
0042012826
-
Earnings management and investor protection: an international comparison
-
Leuz C., Nanda D., Wysocki P.D. Earnings management and investor protection: an international comparison. Journal of Financial Economics 2003, 69:505-527.
-
(2003)
Journal of Financial Economics
, vol.69
, pp. 505-527
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.D.3
-
44
-
-
62649171993
-
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research
-
Working Paper. 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. University of Chicago.
-
(2008)
-
-
Leuz, C.1
Wysocki, P.2
-
45
-
-
0000023612
-
On the usefulness of earnings and earnings research: lessons and directions from two decades of empirical research
-
Lev B. On the usefulness of earnings and earnings research: lessons and directions from two decades of empirical research. Journal of Accounting Research 1989, 27:153-192.
-
(1989)
Journal of Accounting Research
, vol.27
, pp. 153-192
-
-
Lev, B.1
-
46
-
-
77951775371
-
Does mandatory adoption of International Financial Reporting Standards in the European Union reduce the cost of equity capital?
-
Li S. Does mandatory adoption of International Financial Reporting Standards in the European Union reduce the cost of equity capital?. The Accounting Review 2010, 85:607-636.
-
(2010)
The Accounting Review
, vol.85
, pp. 607-636
-
-
Li, S.1
-
48
-
-
84892702170
-
Estimating standard errors in finance panel data sets: comparing approaches
-
Petersen M. Estimating standard errors in finance panel data sets: comparing approaches. Review of Financial Studies 2009, 22:435-480.
-
(2009)
Review of Financial Studies
, vol.22
, pp. 435-480
-
-
Petersen, M.1
-
49
-
-
0002037905
-
Asymptotic intervals for indirect effects in structural equations models
-
Jossey-Bass, San Francisco, S. Leinhart (Ed.)
-
Sobel M.E. Asymptotic intervals for indirect effects in structural equations models. Sociological Methodology 1982, 290-312. Jossey-Bass, San Francisco. S. Leinhart (Ed.).
-
(1982)
Sociological Methodology
, pp. 290-312
-
-
Sobel, M.E.1
-
51
-
-
84857049197
-
Foreign Analysts Following and forecast Accuracy around Mandatory IFRS Adoptions
-
Working Paper. University of Waterloo.
-
Tan, H., Wang, S., Welker, M., 2009. Foreign Analysts Following and forecast Accuracy around Mandatory IFRS Adoptions. Working Paper. University of Waterloo.
-
(2009)
-
-
Tan, H.1
Wang, S.2
Welker, M.3
-
52
-
-
0000095552
-
A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
-
White H. A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica 1980, 48:817-838.
-
(1980)
Econometrica
, vol.48
, pp. 817-838
-
-
White, H.1
-
53
-
-
77958606456
-
Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings following Mandatory Adoption of IFRS
-
Working Paper. Harvard Business School.
-
Yu, G., 2010. Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings following Mandatory Adoption of IFRS. Working Paper. Harvard Business School.
-
(2010)
-
-
Yu, G.1
|