-
2
-
-
0013529059
-
Do corrupt governments receive less foreign aid?
-
Alesina, A., and B. Weder. 2002. Do corrupt governments receive less foreign aid? American Economic Review 92 (4): 1126-1137.
-
(2002)
American Economic Review
, vol.92
, Issue.4
, pp. 1126-1137
-
-
Alesina, A.1
Weder, B.2
-
5
-
-
72449156227
-
Multinational firms, FDI flows, and imperfect capital markets
-
Antras, P., M. A. Desai, and C. F. Foley. 2009. Multinational firms, FDI flows, and imperfect capital markets. The Quarterly Journal of Economics 124 (3): 1171-1219.
-
(2009)
The Quarterly Journal of Economics
, vol.124
, Issue.3
, pp. 1171-1219
-
-
Antras, P.1
Desai, M.A.2
Foley, C.F.3
-
6
-
-
78649933014
-
The role of information and financial reporting in corporate governance and debt contracting
-
Armstrong, C., W. Guay, and J. Weber. 2010. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics 50 (2-3): 179-234.
-
(2010)
Journal of Accounting and Economics
, vol.50
, Issue.2-3
, pp. 179-234
-
-
Armstrong, C.1
Guay, W.2
Weber, J.3
-
7
-
-
84879793241
-
Externalities of public firm presence: Evidence from private firms' investment decisions
-
Badertscher, B., N. Shroff, and H. White. 2013. Externalities of public firm presence: Evidence from private firms' investment decisions. Journal of Financial Economics 109: 682-706.
-
(2013)
Journal of Financial Economics
, vol.109
, pp. 682-706
-
-
Badertscher, B.1
Shroff, N.2
White, H.3
-
9
-
-
84874548489
-
The spillover effect of fraudulent financial reporting on peer firms' investment efficiency
-
Beatty, A., S. Liao, and J. Yu. 2013. The spillover effect of fraudulent financial reporting on peer firms' investment efficiency. Journal of Accounting and Economics 55: 183-205.
-
(2013)
Journal of Accounting and Economics
, vol.55
, pp. 183-205
-
-
Beatty, A.1
Liao, S.2
Yu, J.3
-
10
-
-
34248225915
-
Global growth opportunities and market integration
-
Bekaert, G., C. Harvey, C. Lundblad, and S. Siegel. 2007. Global growth opportunities and market integration. Journal of Finance 62: 1081-1137.
-
(2007)
Journal of Finance
, vol.62
, pp. 1081-1137
-
-
Bekaert, G.1
Harvey, C.2
Lundblad, C.3
Siegel, S.4
-
12
-
-
78649955064
-
The financial reporting environment: Review of the recent literature
-
Beyer, A., D. Cohen, T. Lys, and B. Walther. 2010. The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics 50: 296-343.
-
(2010)
Journal of Accounting and Economics
, vol.50
, pp. 296-343
-
-
Beyer, A.1
Cohen, D.2
Lys, T.3
Walther, B.4
-
13
-
-
70350404649
-
How does financial reporting quality relate to investment efficiency?
-
Biddle, G. C., G. Hillary, and R. S. Verdi. 2009. How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics 48 (2-3): 112-131.
-
(2009)
Journal of Accounting and Economics
, vol.48
, Issue.2-3
, pp. 112-131
-
-
Biddle, G.C.1
Hillary, G.2
Verdi, R.S.3
-
14
-
-
7444241598
-
Managing knowledge transfer in MNCs: The impact of headquarters control mechanisms
-
Björkman, I., W. Barner-Rasmussen, and L. Li. 2004. Managing knowledge transfer in MNCs: The impact of headquarters control mechanisms. Journal of International Business Studies 35 (5): 443-455.
-
(2004)
Journal of International Business Studies
, vol.35
, Issue.5
, pp. 443-455
-
-
Björkman, I.1
Barner-Rasmussen, W.2
Li, L.3
-
15
-
-
84856866370
-
Americans do IT better. US multinationals and the productivity miracle
-
Bloom, N., R. Sadun, and J. Van Reenen. 2012. Americans do I.T. better. US multinationals and the productivity miracle. American Economic Review 102 (1): 167-201.
-
(2012)
American Economic Review
, vol.102
, Issue.1
, pp. 167-201
-
-
Bloom, N.1
Sadun, R.2
Van Reenen, J.3
-
17
-
-
0000108966
-
Financial accounting information and corporate governance
-
Bushman, R. M., and A. J. Smith. 2001. Financial accounting information and corporate governance. Journal of Accounting and Economics 1-3: 237-333.
-
(2001)
Journal of Accounting and Economics
, vol.1-3
, pp. 237-333
-
-
Bushman, R.M.1
Smith, A.J.2
-
18
-
-
0742276632
-
Financial accounting information, organizational complexity and corporate governance systems
-
Bushman, R. M., Q. Chen, E. Engel, and A. J. Smith. 2004. Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics 37: 167-201.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 167-201
-
-
Bushman, R.M.1
Chen, Q.2
Engel, E.3
Smith, A.J.4
-
19
-
-
79952597709
-
Capital allocation and timely accounting recognition of economic losses
-
Bushman, R. M., J. D. Piotroski, and A. J. Smith. 2011. Capital allocation and timely accounting recognition of economic losses. Journal of Business, Finance and Accounting 38 (1-2): 1-33.
-
(2011)
Journal of Business, Finance and Accounting
, vol.38
, Issue.1-2
, pp. 1-33
-
-
Bushman, R.M.1
Piotroski, J.D.2
Smith, A.J.3
-
21
-
-
0003845462
-
-
Washington, DC: CIA
-
Central Intelligence Agency. 2011. The World Factbook. Washington, DC: CIA. Available at: https://www.cia.gov/library/publications/the-world-factbook/ index.html
-
(2011)
The World Factbook
-
-
-
22
-
-
80052513412
-
Financial reporting quality and investment efficiency of private firms in emerging markets
-
Chen, F., O. Hope, Q. Li, and X. Wang. 2011. Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review 86 (4): 1255-1288.
-
(2011)
The Accounting Review
, vol.86
, Issue.4
, pp. 1255-1288
-
-
Chen, F.1
Hope, O.2
Li, Q.3
Wang, X.4
-
23
-
-
77955618035
-
Price informativeness and investment sensitivity to stock price
-
Chen, Q., I. Goldstein, and W. Jiang. 2007. Price informativeness and investment sensitivity to stock price. Review of Financial Studies 20 (3): 619-650.
-
(2007)
Review of Financial Studies
, vol.20
, Issue.3
, pp. 619-650
-
-
Chen, Q.1
Goldstein, I.2
Jiang, W.3
-
24
-
-
0037290655
-
Management control system design within its organizational context: Findings from contingency-based research and direction for the future
-
Chenhall, R. 2003. Management control system design within its organizational context: Findings from contingency-based research and direction for the future. Accounting Organizations and Society 28: 127-168.
-
(2003)
Accounting Organizations and Society
, vol.28
, pp. 127-168
-
-
Chenhall, R.1
-
27
-
-
54249153844
-
Mandatory IFRS reporting around the world: Early evidence on the economic consequences
-
Daske, H., L. Hail, C. Leuz, and R. Verdi. 2008. Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research 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
-
28
-
-
84876178951
-
Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions
-
Daske, H., L. Hail, C. Leuz, and R. Verdi. 2013. Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions. Journal of Accounting Research 51 (3): 495-547.
-
(2013)
Journal of Accounting Research
, vol.51
, Issue.3
, pp. 495-547
-
-
Daske, H.1
Hail, L.2
Leuz, C.3
Verdi, R.4
-
31
-
-
84859044597
-
The effects of spatial and contextual factors on headquarters resource allocation to MNE subsidiaries
-
Dellestrand, H., and P. Kappen. 2012. The effects of spatial and contextual factors on headquarters resource allocation to MNE subsidiaries. Journal of International Business Studies 43 (3): 219-243.
-
(2012)
Journal of International Business Studies
, vol.43
, Issue.3
, pp. 219-243
-
-
Dellestrand, H.1
Kappen, P.2
-
32
-
-
3242784777
-
The costs of shared ownership: Evidence from international joint ventures
-
Desai, M., F. Foley, and J. R. Hines. 2004. The costs of shared ownership: Evidence from international joint ventures. Journal of Financial Economics 73 (2): 323-374.
-
(2004)
Journal of Financial Economics
, vol.73
, Issue.2
, pp. 323-374
-
-
Desai, M.1
Foley, F.2
Hines, J.R.3
-
34
-
-
10944240113
-
What drives capital flows? The case of cross-border M&A activity and financial deepening
-
Di Giovanni, J. 2005. What drives capital flows? The case of cross-border M&A activity and financial deepening. Journal of International Economics 65: 127-49.
-
(2005)
Journal of International Economics
, vol.65
, pp. 127-149
-
-
Di Giovanni, J.1
-
35
-
-
63849123927
-
Corporate investments: Learning from restatements
-
Durnev, A., and C. Mangen. 2009. Corporate investments: Learning from restatements. Journal of Accounting Research 47: 679-720.
-
(2009)
Journal of Accounting Research
, vol.47
, pp. 679-720
-
-
Durnev, A.1
Mangen, C.2
-
36
-
-
43649100224
-
The corporate governance role of the media: Evidence from Russia
-
Dyck, A., N. Volchkova, and L. Zingales. 2008. The corporate governance role of the media: Evidence from Russia. The Journal of Finance 63 (3): 1093-1135.
-
(2008)
The Journal of Finance
, vol.63
, Issue.3
, pp. 1093-1135
-
-
Dyck, A.1
Volchkova, N.2
Zingales, L.3
-
37
-
-
0033652771
-
Measurement error and the relationship between investment and Q
-
Erickson, T., and T. Whited. 2000. Measurement error and the relationship between investment and Q. Journal of Political Economy 108: 1027-1057.
-
(2000)
Journal of Political Economy
, vol.108
, pp. 1027-1057
-
-
Erickson, T.1
Whited, T.2
-
38
-
-
0000720902
-
Intra-industry information transfers associates with earnings releases
-
Foster, G. 1981. Intra-industry information transfers associates with earnings releases. Journal of Accounting and Economics 3: 201-232.
-
(1981)
Journal of Accounting and Economics
, vol.3
, pp. 201-232
-
-
Foster, G.1
-
39
-
-
0001208067
-
Exchange rates and foreign investment: An imperfect capital markets approach
-
Froot, K., and J. Stein. 1991. Exchange rates and foreign investment: An imperfect capital markets approach. Quarterly Journal of Economics 106 (4): 1191-1217.
-
(1991)
Quarterly Journal of Economics
, vol.106
, Issue.4
, pp. 1191-1217
-
-
Froot, K.1
Stein, J.2
-
40
-
-
84989093415
-
Internal differentiation within multinational corporations
-
Ghoshal, S., and N. Nohria. 1989. Internal differentiation within multinational corporations. Strategic Management Journal 10: 323-337.
-
(1989)
Strategic Management Journal
, vol.10
, pp. 323-337
-
-
Ghoshal, S.1
Nohria, N.2
-
41
-
-
84877076077
-
Proximity and investment: Evidence from plant-level data
-
Giroud, X. 2013. Proximity and investment: Evidence from plant-level data. Quarterly Journal of Economics 128: 861-915.
-
(2013)
Quarterly Journal of Economics
, vol.128
, pp. 861-915
-
-
Giroud, X.1
-
42
-
-
84894311813
-
Management forecast quality and capital investment decisions
-
Goodman, T., M. Neamtiu, N. Shroff, and H. White. 2014. Management forecast quality and capital investment decisions. The Accounting Review 89 (1): 331-365.
-
(2014)
The Accounting Review
, vol.89
, Issue.1
, pp. 331-365
-
-
Goodman, T.1
Neamtiu, M.2
Shroff, N.3
White, H.4
-
43
-
-
84857323870
-
Capital allocation and delegation of decision-making authority within firms
-
Cambridge, MA: NBER
-
Graham, J., C. Harvey, and M. Puri. 2011. Capital allocation and delegation of decision-making authority within firms. NBER Working Paper No. w17370. Cambridge, MA: NBER.
-
(2011)
NBER Working Paper No. W17370
-
-
Graham, J.1
Harvey, C.2
Puri, M.3
-
44
-
-
0039699515
-
Distance, language, and culture bias: The role of investor sophistication
-
Grinblatt, M., and M. Keloharju. 2001. Distance, language, and culture bias: The role of investor sophistication. Journal of Finance 56: 1053-1073.
-
(2001)
Journal of Finance
, vol.56
, pp. 1053-1073
-
-
Grinblatt, M.1
Keloharju, M.2
-
45
-
-
0040898821
-
Foreign direct investment in the United States: An analysis by country by origin
-
Gross, R., and L. J. Trevino. 1996. Foreign direct investment in the United States: An analysis by country by origin. Journal of International Business Studies 27 (1): 139-155.
-
(1996)
Journal of International Business Studies
, vol.27
, Issue.1
, pp. 139-155
-
-
Gross, R.1
Trevino, L.J.2
-
46
-
-
0011335243
-
National influences on multinational corporate control system select
-
Hamilton, R. D. III, and R. J. Kashlak. 1999. National influences on multinational corporate control system select. Management International Review 39 (2): 167-189.
-
(1999)
Management International Review
, vol.39
, Issue.2
, pp. 167-189
-
-
Hamilton III, R.D.1
Kashlak, R.J.2
-
47
-
-
0000139691
-
Moral hazard and observability
-
Holmstrom, B. 1979. Moral hazard and observability. Bell Journal of Economics 10: 74-91.
-
(1979)
Bell Journal of Economics
, vol.10
, pp. 74-91
-
-
Holmstrom, B.1
-
49
-
-
0037725009
-
Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study
-
Hope, O.-K. 2003. Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research 41 (2): 235-272.
-
(2003)
Journal of Accounting Research
, vol.41
, Issue.2
, pp. 235-272
-
-
Hope, O.-K.1
-
50
-
-
42149132346
-
Managerial empire building and firm disclosure
-
Hope, O.-K., and W. Thomas. 2008. Managerial empire building and firm disclosure. Journal of Accounting Research 46: 591-626.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 591-626
-
-
Hope, O.-K.1
Thomas, W.2
-
51
-
-
84885966433
-
Financial reporting quality of US private and public firms
-
Hope, O.-K., W. Thomas, and D. Vyas. 2013. Financial reporting quality of U.S. private and public firms. The Accounting Review 88 (5): 1715-1742.
-
(2013)
The Accounting Review
, vol.88
, Issue.5
, pp. 1715-1742
-
-
Hope, O.-K.1
Thomas, W.2
Vyas, D.3
-
52
-
-
0000180018
-
Capital-market imperfections and investment
-
Hubbard, R. G. 1998. Capital-market imperfections and investment. Journal of Economic Literature 35: 193-225.
-
(1998)
Journal of Economic Literature
, vol.35
, pp. 193-225
-
-
Hubbard, R.G.1
-
53
-
-
84903135945
-
-
International Monetary Fund (IMF). 1999. Capital Market Report. Available at: http://www.imf.org/external/pubs/ft/icm/1999/
-
(1999)
Capital Market Report
-
-
-
54
-
-
0001393705
-
Assessing empirical research in managerial accounting: A value-based management perspective
-
Ittner, C. D., and D. F. Larcker. 2001. Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics 32: 349-410.
-
(2001)
Journal of Accounting and Economics
, vol.32
, pp. 349-410
-
-
Ittner, C.D.1
Larcker, D.F.2
-
56
-
-
0039011884
-
Internationalization and firm risk: An upstream-downstream hypothesis
-
Kwok, C. Y., and D. Reeb. 2000. Internationalization and firm risk: An upstream-downstream hypothesis. Journal of International Business Studies 31 (4): 611-629.
-
(2000)
Journal of International Business Studies
, vol.31
, Issue.4
, pp. 611-629
-
-
Kwok, C.Y.1
Reeb, D.2
-
58
-
-
84857039805
-
The information content of annual earnings announcements and mandatory adoption of IFRS
-
Landsman, W. R., E. L. Maydew, and J. R. Thornock. 2012. The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and Economics 53: 34-54.
-
(2012)
Journal of Accounting and Economics
, vol.53
, pp. 34-54
-
-
Landsman, W.R.1
Maydew, E.L.2
Thornock, J.R.3
-
59
-
-
0030305317
-
Corporate disclosure policy and analyst behavior
-
Lang, M., and R. Lundholm. 1996. Corporate disclosure policy and analyst behavior. The Accounting Review 71: 467-492.
-
(1996)
The Accounting Review
, vol.71
, pp. 467-492
-
-
Lang, M.1
Lundholm, R.2
-
60
-
-
2642546687
-
Concentrated control, analyst following, and valuation: Do analysts matter most when investors are protected least?
-
Lang, M., K. Lins, and D. Miller. 2004. Concentrated control, analyst following, and valuation: Do analysts matter most when investors are protected least? Journal of Accounting Research 42: 589-623.
-
(2004)
Journal of Accounting Research
, vol.42
, pp. 589-623
-
-
Lang, M.1
Lins, K.2
Miller, D.3
-
61
-
-
0242534354
-
The economic consequences of increased disclosure
-
Leuz, C., and R. E. Verrecchia. 2000. The economic consequences of increased disclosure. Journal of Accounting Research 38: 91-124.
-
(2000)
Journal of Accounting Research
, vol.38
, pp. 91-124
-
-
Leuz, C.1
Verrecchia, R.E.2
-
62
-
-
0042012826
-
Earnings management and investor protection: An international comparison
-
Leuz, C., D. Nanda, and P. Wysocki. 2003. Earnings management and investor protection: An international comparison. Journal of Financial Economics 69: 505-527.
-
(2003)
Journal of Financial Economics
, vol.69
, pp. 505-527
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.3
-
65
-
-
31444434740
-
Distance constraints: The limits of foreign lending in poor economies
-
Mian, A. 2006. Distance constraints: The limits of foreign lending in poor economies. Journal of Finance 61 (3): 1465-505.
-
(2006)
Journal of Finance
, vol.61
, Issue.3
, pp. 1465-1505
-
-
Mian, A.1
-
66
-
-
33750297598
-
The press as a watchdog for accounting fraud
-
Miller, G. 2006. The press as a watchdog for accounting fraud. Journal of Accounting Research 44: 1001-1033.
-
(2006)
Journal of Accounting Research
, vol.44
, pp. 1001-1033
-
-
Miller, G.1
-
67
-
-
8744259825
-
The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm-specific information into stock prices
-
Piotroski, J. D., and D. T. Roulstone. 2004. The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm-specific information into stock prices. The Accounting Review 79 (4): 1119-1151.
-
(2004)
The Accounting Review
, vol.79
, Issue.4
, pp. 1119-1151
-
-
Piotroski, J.D.1
Roulstone, D.T.2
-
68
-
-
14644417866
-
The determinants of cross-border equity flows
-
Portes, R., and H. Rey. 2005. The determinants of cross-border equity flows. Journal of International Economics 65: 269-296.
-
(2005)
Journal of International Economics
, vol.65
, pp. 269-296
-
-
Portes, R.1
Rey, H.2
-
69
-
-
84887099708
-
Location of decision-rights within multinational firms
-
(forthcoming)
-
Robinson, L., and P. Stocken. 2013. Location of decision-rights within multinational firms. Journal of Accounting Research (forthcoming). Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract-id=2294744##
-
(2013)
Journal of Accounting Research
-
-
Robinson, L.1
Stocken, P.2
-
70
-
-
0030305328
-
Foreign subsidiary compensation strategy: An agency theory perspective
-
Roth, K., and S.W. O'Donnell. 1996. Foreign subsidiary compensation strategy: An agency theory perspective. Academy of Management Journal 39: 678-703.
-
(1996)
Academy of Management Journal
, vol.39
, pp. 678-703
-
-
Roth, K.1
O'Donnell, S.W.2
-
71
-
-
0038923638
-
A comparison of equity carve-outs and seasoned equity offerings
-
Schipper, K., and A. Smith. 1986. A comparison of equity carve-outs and seasoned equity offerings. Journal of Financial Economics: 153-186.
-
(1986)
Journal of Financial Economics
, pp. 153-186
-
-
Schipper, K.1
Smith, A.2
-
72
-
-
0041669510
-
Effects of corporate diversification on productivity
-
Schoar, A. 2002. Effects of corporate diversification on productivity. Journal of Finance: 2379-2403.
-
(2002)
Journal of Finance
, pp. 2379-2403
-
-
Schoar, A.1
-
74
-
-
84887066106
-
Voluntary disclosure and information asymmetry: Evidence from the 2005 securities offering reform
-
Shroff, N., A. Sun, H. White, and W. Zhang. 2013. Voluntary disclosure and information asymmetry: Evidence from the 2005 securities offering reform. Journal of Accounting Research 51 (5): 1299-1345.
-
(2013)
Journal of Accounting Research
, vol.51
, Issue.5
, pp. 1299-1345
-
-
Shroff, N.1
Sun, A.2
White, H.3
Zhang, W.4
-
75
-
-
0742265799
-
The failure of good intentions: The WorldCom fraud and the collapse of American telecommunications after deregulation
-
Sidak, J. G. 2003. The failure of good intentions: The WorldCom fraud and the collapse of American telecommunications after deregulation. Yale Journal on Regulation 20: 207-67.
-
(2003)
Yale Journal on Regulation
, vol.20
, pp. 207-267
-
-
Sidak, J.G.1
-
76
-
-
70349338877
-
Labor market institutions and global strategic adaptation: Evidence from lincoln electric
-
Siegel, J., and B. Z. Larson. 2009. Labor market institutions and global strategic adaptation: Evidence from Lincoln Electric. Management Science 55 (9): 1527-1546.
-
(2009)
Management Science
, vol.55
, Issue.9
, pp. 1527-1546
-
-
Siegel, J.1
Larson, B.Z.2
-
77
-
-
0035182840
-
How do foreign patent rights affect US exports, affiliate sales and licenses?
-
Smith, P. 2001. How do foreign patent rights affect U.S. exports, affiliate sales and licenses? Journal of International Economics 55: 411-439.
-
(2001)
Journal of International Economics
, vol.55
, pp. 411-439
-
-
Smith, P.1
-
78
-
-
0039054530
-
Internal capital markets and the competition for corporate resources
-
Stein, J. 1997. Internal capital markets and the competition for corporate resources. Journal of Finance 52: 111-133.
-
(1997)
Journal of Finance
, vol.52
, pp. 111-133
-
-
Stein, J.1
-
80
-
-
0000662187
-
Financial markets and the allocation of capital
-
Wurgler, J. 2000. Financial markets and the allocation of capital. Journal of Financial Economics 58: 187-214.
-
(2000)
Journal of Financial Economics
, vol.58
, pp. 187-214
-
-
Wurgler, J.1
-
81
-
-
84993045814
-
Overcoming the liabilities of foreignness
-
Zaheer, S. 1995. Overcoming the liabilities of foreignness. Academy of Management Journal 38: 341-363.
-
(1995)
Academy of Management Journal
, vol.38
, pp. 341-363
-
-
Zaheer, S.1
-
82
-
-
33645072225
-
Information uncertainty and stock returns
-
Zhang, X. 2006. Information uncertainty and stock returns. Journal of Finance 61: 105-136.
-
(2006)
Journal of Finance
, vol.61
, pp. 105-136
-
-
Zhang, X.1
|