메뉴 건너뛰기




Volumn 46, Issue 2, 2015, Pages 180-205

International evidence on the impact of adopting English as an external reporting language

Author keywords

analyst following; annual report; English; foreign ownership; information asymmetry; language (language design, silent language, translation)

Indexed keywords


EID: 84938387621     PISSN: 00472506     EISSN: 14786990     Source Type: Journal    
DOI: 10.1057/jibs.2014.33     Document Type: Article
Times cited : (47)

References (80)
  • 2
    • 73949144535 scopus 로고    scopus 로고
    • How does internal control regulation affect financial reporting?
    • Altamuro, J., & Beatty, A. 2010. How does internal control regulation affect financial reporting? Journal of Accounting & Economics, 49(1/2): 58-74.
    • (2010) Journal of Accounting & Economics , vol.49 , Issue.1-2 , pp. 58-74
    • Altamuro, J.1    Beatty, A.2
  • 3
    • 34249103644 scopus 로고    scopus 로고
    • The interaction among disclosure, competition between firms, and analyst following
    • Arya, A., & Mittendorf, B. 2007. The interaction among disclosure, competition between firms, and analyst following. Journal of Accounting & Economics, 43(2/3): 321-339.
    • (2007) Journal of Accounting & Economics , vol.43 , Issue.2-3 , pp. 321-339
    • Arya, A.1    Mittendorf, B.2
  • 4
    • 0035730596 scopus 로고    scopus 로고
    • Domestic accounting standards, international accounting standards, and the predictability of earnings
    • Ashbaugh, H., & Pincus, M. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research, 39(3): 417-434.
    • (2001) Journal of Accounting Research , vol.39 , Issue.3 , pp. 417-434
    • Ashbaugh, H.1    Pincus, M.2
  • 6
    • 46049100070 scopus 로고    scopus 로고
    • Do local analysts know more? A cross-country study of the performance of local analysts and foreign analysts
    • Bae, K.-H., Stulz, R. M., & Tan, H. 2008a. Do local analysts know more? A cross-country study of the performance of local analysts and foreign analysts. Journal of Financial Economics, 88(3): 581-606.
    • (2008) Journal of Financial Economics , vol.88 , Issue.3 , pp. 581-606
    • Bae, K.-H.1    Stulz, R.M.2    Tan, H.3
  • 7
    • 46049090578 scopus 로고    scopus 로고
    • International gaap differences: The impact on foreign analysts
    • Bae, K.-H., Tan, H., & Welker, M. 2008b. International GAAP differences: The impact on foreign analysts. The Accounting Review, 83(3): 593-628.
    • (2008) The Accounting Review , vol.83 , Issue.3 , pp. 593-628
    • Bae, K.-H.1    Tan, H.2    Welker, M.3
  • 9
    • 34250015578 scopus 로고    scopus 로고
    • International financial reporting standards (ifrs): Pros and cons for investors
    • Ball, R. 2006. International financial reporting standards (IFRS): Pros and cons for investors. Accounting and Business Research, 36(S1): 5-27.
    • (2006) Accounting and Business Research , vol.36 , Issue.S1 , pp. 5-27
    • Ball, R.1
  • 10
    • 0002206334 scopus 로고    scopus 로고
    • The market for information-evidence from finance directors, analysts and fund managers
    • Barker, R. G. 1998. The market for information-Evidence from finance directors, analysts and fund managers. Accounting and Business Research, 29(1): 3-20.
    • (1998) Accounting and Business Research , vol.29 , Issue.1 , pp. 3-20
    • Barker, R.G.1
  • 11
    • 35448968712 scopus 로고    scopus 로고
    • Liquidity and expected returns: Lessons from emerging markets
    • Bekaert, G., Harvey, C. R., & Lundblad, C. 2007. Liquidity and expected returns: Lessons from emerging markets. Review of Financial Studies, 20(6): 1783-1831.
    • (2007) Review of Financial Studies , vol.20 , Issue.6 , pp. 1783-1831
    • Bekaert, G.1    Harvey, C.R.2    Lundblad, C.3
  • 13
    • 55649098231 scopus 로고    scopus 로고
    • Information friction and investor home bias: A perspective on the effect of global ifrs adoption on the extent of equity home bias
    • Beneish, M. D., & Yohn, T. L. 2008. Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias. Journal of Accounting and Public Policy, 27(6): 433-443.
    • (2008) Journal of Accounting and Public Policy , vol.27 , Issue.6 , pp. 433-443
    • Beneish, M.D.1    Yohn, T.L.2
  • 14
    • 85132436272 scopus 로고
    • On the relationship between firm size and export intensity
    • Bonaccorsi, A. 1992. On the relationship between firm size and export intensity. Journal of International Business Studies, 23(4): 605-635.
    • (1992) Journal of International Business Studies , vol.23 , Issue.4 , pp. 605-635
    • Bonaccorsi, A.1
  • 15
    • 9944235715 scopus 로고    scopus 로고
    • Accounting choice, home bias, and us investment in non-us firms
    • Bradshaw, M. T., Bushee, B. J., & Miller, G. S. 2004. Accounting choice, home bias, and US Investment in non-US firms. Journal of Accounting Research, 42(5): 795-841.
    • (2004) Journal of Accounting Research , vol.42 , Issue.5 , pp. 795-841
    • Bradshaw, M.T.1    Bushee, B.J.2    Miller, G.S.3
  • 17
    • 0037217438 scopus 로고    scopus 로고
    • Open versus closed conference calls: The determinants and effects of broadening access to disclosure
    • Bushee, B. J., Matsumoto, D. A., & Miller, G. S. 2003. Open versus closed conference calls: The determinants and effects of broadening access to disclosure. Journal of Accounting and Economics, 34(1-3): 149-180.
    • (2003) Journal of Accounting and Economics , vol.34 , Issue.1-3 , pp. 149-180
    • Bushee, B.J.1    Matsumoto, D.A.2    Miller, G.S.3
  • 18
    • 84870602292 scopus 로고    scopus 로고
    • Investor relations, firm visibility, and investor following
    • Bushee, B. J., & Miller, G. S. 2012. Investor relations, firm visibility, and investor following. The Accounting Review, 87(3): 867-897.
    • (2012) The Accounting Review , vol.87 , Issue.3 , pp. 867-897
    • Bushee, B.J.1    Miller, G.S.2
  • 19
    • 25844448201 scopus 로고    scopus 로고
    • A note on comparative language interrogation for content analysis: The example of english vs German
    • Campbell, D., Cornelia Beck, A., & Shrives, P. 2005. A note on comparative language interrogation for content analysis: The example of English vs German. British Accounting Review, 37(3): 339-350.
    • (2005) British Accounting Review , vol.37 , Issue.3 , pp. 339-350
    • Campbell, D.1    Cornelia Beck, A.2    Shrives, P.3
  • 21
    • 33748908396 scopus 로고    scopus 로고
    • The role of peer performance in managerial compensation surrounding the 1996 telecommunications act
    • Cheng, S., & Xu, X. 2006. The role of peer performance in managerial compensation surrounding the 1996 telecommunications act. Journal of Accounting and Public Policy, 25(5): 596-608.
    • (2006) Journal of Accounting and Public Policy , vol.25 , Issue.5 , pp. 596-608
    • Cheng, S.1    Xu, X.2
  • 22
    • 84890172534 scopus 로고    scopus 로고
    • Mandatory ifrs reporting and changes in enforcement
    • Christensen, H. B., Hail, L., & Leuz, C. 2013. Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics, 56(2-3, Supplement 1): 147-177.
    • (2013) Journal of Accounting and Economics , vol.56 , Issue.2-3 , pp. 147-177
    • Christensen, H.B.1    Hail, L.2    Leuz, C.3
  • 23
    • 33846663095 scopus 로고    scopus 로고
    • Home bias, foreign mutual fund holdings, and the voluntary adoption of international accounting standards
    • Covrig, V. M., DeFond, M. L., & Hung, M. 2007. Home bias, foreign mutual fund holdings, and the voluntary adoption of international accounting standards. Journal of Accounting Research, 45(1): 41-70.
    • (2007) Journal of Accounting Research , vol.45 , Issue.1 , pp. 41-70
    • Covrig, V.M.1    DeFond, M.L.2    Hung, M.3
  • 24
    • 0001656840 scopus 로고    scopus 로고
    • Direct foreign ownership, institutional investors, and firm characteristics
    • Dahlquist, M., & Robertsson, G. 2001. Direct foreign ownership, institutional investors, and firm characteristics. Journal of Financial Economics, 59(1): 413-440.
    • (2001) Journal of Financial Economics , vol.59 , Issue.1 , pp. 413-440
    • Dahlquist, M.1    Robertsson, G.2
  • 25
    • 54249153844 scopus 로고    scopus 로고
    • Mandatory ifrs reporting around the world: Early evidence on the economic consequences
    • Daske, H., Hail, L., Leuz, C., & Verdi, R. S. 2008. Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research, 46(5): 1085-1142.
    • (2008) Journal of Accounting Research , vol.46 , Issue.5 , pp. 1085-1142
    • Daske, H.1    Hail, L.2    Leuz, C.3    Verdi, R.S.4
  • 27
    • 79953030110 scopus 로고    scopus 로고
    • The impact of mandatory ifrs adoption on foreign mutual fund ownership: The role of comparability
    • DeFond, M., Hu, X., Hung, M., & Li, S. 2011. The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics, 51(3): 240-258.
    • (2011) Journal of Accounting and Economics , vol.51 , Issue.3 , pp. 240-258
    • DeFond, M.1    Hu, X.2    Hung, M.3    Li, S.4
  • 28
    • 84884710277 scopus 로고    scopus 로고
    • Does voluntary adoption of a clawback provision improve financial reporting quality?
    • Dehaan, E., Hodge, F., & Shevlin, T. 2013. Does voluntary adoption of a clawback provision improve financial reporting quality? Contemporary Accounting Research, 30(3): 1027-1062.
    • (2013) Contemporary Accounting Research , vol.30 , Issue.3 , pp. 1027-1062
    • Dehaan, E.1    Hodge, F.2    Shevlin, T.3
  • 29
    • 84942585214 scopus 로고
    • Disclosure, liquidity and the cost of capital
    • Diamond, D. W., & Verrecchia, R. E. 1991. Disclosure, liquidity and the cost of capital. Journal of Finance, 46(2): 1325-1359.
    • (1991) Journal of Finance , vol.46 , Issue.2 , pp. 1325-1359
    • Diamond, D.W.1    Verrecchia, R.E.2
  • 30
    • 16244423334 scopus 로고    scopus 로고
    • Do domestic investors have an information advantage? Evidence from Indonesia
    • Dvorak, T. 2005. Do domestic investors have an information advantage? Evidence from Indonesia. Journal of Finance, 60(2): 817-839.
    • (2005) Journal of Finance , vol.60 , Issue.2 , pp. 817-839
    • Dvorak, T.1
  • 31
    • 46049088884 scopus 로고    scopus 로고
    • The colors of investors' money: The role of institutional investors around the world
    • Ferreira, M. A., & Matos, P. 2008. The colors of investors' money: The role of institutional investors around the world. Journal of Financial Economics, 88(3): 499-533.
    • (2008) Journal of Financial Economics , vol.88 , Issue.3 , pp. 499-533
    • Ferreira, M.A.1    Matos, P.2
  • 32
    • 0036589471 scopus 로고    scopus 로고
    • An estimate of the effect of common currencies on trade and income
    • Frankel, J., & Rose, A. 2002. An estimate of the effect of common currencies on trade and income. Quarterly Journal of Economics, 117(2): 437-466.
    • (2002) Quarterly Journal of Economics , vol.117 , Issue.2 , pp. 437-466
    • Frankel, J.1    Rose, A.2
  • 33
    • 0000815950 scopus 로고
    • Investor diversification and international equity markets
    • French, K. R., & Poterba, J. M. 1991. Investor diversification and international equity markets. American Economic Review, 81(2): 222-226.
    • (1991) American Economic Review , vol.81 , Issue.2 , pp. 222-226
    • French, K.R.1    Poterba, J.M.2
  • 34
    • 0038978346 scopus 로고
    • An information based explanation of the domestic bias in international equity investment
    • Gehrig, T. 1993. An information based explanation of the domestic bias in international equity investment. Scandinavian Journal of Economics, 95(1): 97-109.
    • (1993) Scandinavian Journal of Economics , vol.95 , Issue.1 , pp. 97-109
    • Gehrig, T.1
  • 35
    • 65649120648 scopus 로고    scopus 로고
    • Investor competence, trading frequency, and home bias
    • Graham, J. R., Harvey, C. R., & Huang, H. 2009. Investor competence, trading frequency, and home bias. Management Science, 55(7): 1094-1106.
    • (2009) Management Science , vol.55 , Issue.7 , pp. 1094-1106
    • Graham, J.R.1    Harvey, C.R.2    Huang, H.3
  • 36
    • 0039699515 scopus 로고    scopus 로고
    • How distance, language, and culture influence stockholdings and trades
    • Grinblatt, M., & Keloharju, M. 2001. How distance, language, and culture influence stockholdings and trades. Journal of Finance, 56(3): 1053-1073.
    • (2001) Journal of Finance , vol.56 , Issue.3 , pp. 1053-1073
    • Grinblatt, M.1    Keloharju, M.2
  • 37
    • 78751483278 scopus 로고    scopus 로고
    • Who believes the hype? An experimental examination of how language affects investor judgments
    • Hales, J., Kuang, X. I., & Venkataraman, S. 2011. Who believes the hype? An experimental examination of how language affects investor judgments. Journal of Accounting Research, 49(1): 223-255.
    • (2011) Journal of Accounting Research , vol.49 , Issue.1 , pp. 223-255
    • Hales, J.1    Kuang, X.I.2    Venkataraman, S.3
  • 38
    • 84890794858 scopus 로고    scopus 로고
    • Hablas vielleicht un peu la mia language? A comprehensive overview of the role of language differences in headquarters-subsidiary communication
    • Harzing, A. W., & Pudelko, M. 2014. Hablas vielleicht un peu la mia language? A comprehensive overview of the role of language differences in headquarters-subsidiary communication. International Journal of Human Resource Management, 25(5): 696-717.
    • (2014) International Journal of Human Resource Management , vol.25 , Issue.5 , pp. 696-717
    • Harzing, A.W.1    Pudelko, M.2
  • 39
    • 0034996502 scopus 로고    scopus 로고
    • Geographic patterns of trading profitability in xetra
    • Hau, H. 2001a. Geographic patterns of trading profitability in Xetra. European Economic Review, 45(4-6): 757-769.
    • (2001) European Economic Review , vol.45 , Issue.4-6 , pp. 757-769
    • Hau, H.1
  • 40
    • 0040434945 scopus 로고    scopus 로고
    • Location matters: An examination of trading profits
    • Hau, H. 2001b. Location matters: An examination of trading profits. Journal of Finance, 56(5): 1959-1983.
    • (2001) Journal of Finance , vol.56 , Issue.5 , pp. 1959-1983
    • Hau, H.1
  • 41
    • 0000388461 scopus 로고    scopus 로고
    • Stock performance and intermediation changes surrounding sustained increases in disclosure
    • Healy, P. M., Hutton, A. P., & Palepu, K. G. 1999. Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research, 16(3): 485-520.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.3 , pp. 485-520
    • Healy, P.M.1    Hutton, A.P.2    Palepu, K.G.3
  • 42
    • 0038880247 scopus 로고
    • Preference and belief: Ambiguity and competence in choice under uncertainty
    • Heath, C., & Tversky, A. 1991. Preference and belief: Ambiguity and competence in choice under uncertainty. Journal of Risk and Uncertainty, 4(1): 5-28.
    • (1991) Journal of Risk and Uncertainty , vol.4 , Issue.1 , pp. 5-28
    • Heath, C.1    Tversky, A.2
  • 43
    • 0000125534 scopus 로고
    • Sample selection bias as a specification error
    • Heckman, J. J. 1979. Sample selection bias as a specification error. Econometrica, 47(1): 153-161.
    • (1979) Econometrica , vol.47 , Issue.1 , pp. 153-161
    • Heckman, J.J.1
  • 45
    • 52949153966 scopus 로고    scopus 로고
    • Foreign versus local investors: Who knows more? Who makes more?
    • Kalev, P. S., Nguyen, A. H., & Oh, N. Y. 2008. Foreign versus local investors: Who knows more? Who makes more? Journal of Banking & Finance, 32(11): 2376-2389.
    • (2008) Journal of Banking & Finance , vol.32 , Issue.11 , pp. 2376-2389
    • Kalev, P.S.1    Nguyen, A.H.2    Oh, N.Y.3
  • 46
    • 84859147989 scopus 로고    scopus 로고
    • Voluntary ifrs adoption, analyst coverage, and information quality: International evidence
    • Kim, J.-B., & Shi, H. 2012. Voluntary IFRS adoption, analyst coverage, and information quality: International evidence. Journal of International Accounting Research, 11(1): 45-76.
    • (2012) Journal of International Accounting Research , vol.11 , Issue.1 , pp. 45-76
    • Kim, J.-B.1    Shi, H.2
  • 47
    • 0000358003 scopus 로고
    • Trading volume and price reactions to public announcements
    • Kim, O., & Verrecchia, R. E. 1991. Trading volume and price reactions to public announcements. Journal of Accounting Research, 29(2): 302-321.
    • (1991) Journal of Accounting Research , vol.29 , Issue.2 , pp. 302-321
    • Kim, O.1    Verrecchia, R.E.2
  • 48
    • 0036013276 scopus 로고    scopus 로고
    • Economic determinants of audit committee independence
    • Klein, A. 2002. Economic determinants of audit committee independence. The Accounting Review, 77(2): 435-452.
    • (2002) The Accounting Review , vol.77 , Issue.2 , pp. 435-452
    • Klein, A.1
  • 49
    • 0038062629 scopus 로고    scopus 로고
    • Adrs, analysts, and accuracy: Does cross listing in the United States improve a firm's information environment and increase market value?
    • Lang, M. H., Lins, K. V., & Miller, D. P. 2003. ADRs, analysts, and accuracy: Does cross listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research, 41(2): 317-345.
    • (2003) Journal of Accounting Research , vol.41 , Issue.2 , pp. 317-345
    • Lang, M.H.1    Lins, K.V.2    Miller, D.P.3
  • 50
    • 0030305317 scopus 로고    scopus 로고
    • Corporate disclosure policy and analyst behavior
    • Lang, M. H., & Lundholm, R. J. 1996. Corporate disclosure policy and analyst behavior. The Accounting Review, 71(4): 467-492.
    • (1996) The Accounting Review , vol.71 , Issue.4 , pp. 467-492
    • Lang, M.H.1    Lundholm, R.J.2
  • 51
  • 52
    • 79958118154 scopus 로고    scopus 로고
    • The effect of annual report readability on analyst following and the properties of their earnings forecasts
    • Lehavy, R., Feng, L., & Merkley, K. 2011. The effect of annual report readability on analyst following and the properties of their earnings forecasts. The Accounting Review, 86(3): 1087-1115.
    • (2011) The Accounting Review , vol.86 , Issue.3 , pp. 1087-1115
    • Lehavy, R.1    Feng, L.2    Merkley, K.3
  • 54
    • 0242534354 scopus 로고    scopus 로고
    • The economic consequences of increased disclosure
    • Leuz, C., & Verrecchia, R. E. 2000. The economic consequences of increased disclosure. Journal of Accounting Research, 38(3): 91-124.
    • (2000) Journal of Accounting Research , vol.38 , Issue.3 , pp. 91-124
    • Leuz, C.1    Verrecchia, R.E.2
  • 55
    • 84882477852 scopus 로고    scopus 로고
    • Self-selection models in corporate finance
    • In B. E. Eckbo (Ed). Amsterdam, The Netherlands: North-Holland (Elsevier)
    • Li, K., & Prabhala, N. R. 2007. Self-selection models in corporate finance. In B. E. Eckbo (Ed), Handbook of corporate finance: Empirical corporate finance 39-83. Amsterdam, The Netherlands: North-Holland (Elsevier).
    • (2007) Handbook of Corporate Finance: Empirical Corporate Finance , pp. 39-83
    • Li, K.1    Prabhala, N.R.2
  • 56
    • 84928788516 scopus 로고    scopus 로고
    • Restoring the tower of babel: How foreign firms communicate with us investors
    • Lundholm, R. J., Rogo, R., & Zhang, J. L. 2014. Restoring the tower of babel: How foreign firms communicate with US investors. The Accounting Review 89(4): 1453-1485.
    • (2014) The Accounting Review , vol.89 , Issue.4 , pp. 1453-1485
    • Lundholm, R.J.1    Rogo, R.2    Zhang, J.L.3
  • 58
    • 84977707554 scopus 로고
    • A simple model of capital market equilibrium with incomplete information
    • Merton, R. C. 1987. A simple model of capital market equilibrium with incomplete information. Journal of Finance, 42(3): 483-510.
    • (1987) Journal of Finance , vol.42 , Issue.3 , pp. 483-510
    • Merton, R.C.1
  • 59
    • 78649407365 scopus 로고    scopus 로고
    • The effects of reporting complexity on small and large investor trading
    • Miller, B. P. 2010. The effects of reporting complexity on small and large investor trading. The Accounting Review, 85(6): 2107-2143.
    • (2010) The Accounting Review , vol.85 , Issue.6 , pp. 2107-2143
    • Miller, B.P.1
  • 60
    • 49449125071 scopus 로고
    • Determinants of corporate borrowing
    • Myers, S. C. 1977. Determinants of corporate borrowing. Journal of Financial Economics, 5(2): 147-175.
    • (1977) Journal of Financial Economics , vol.5 , Issue.2 , pp. 147-175
    • Myers, S.C.1
  • 61
    • 48549110620 scopus 로고
    • Corporate financing and investment decisions when firms have information that investors do not have
    • Myers, S. C., & Majluf, N. S. 1984. Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, 13(2): 187-221.
    • (1984) Journal of Financial Economics , vol.13 , Issue.2 , pp. 187-221
    • Myers, S.C.1    Majluf, N.S.2
  • 62
    • 20444457131 scopus 로고    scopus 로고
    • English as a lingua franca in international business contexts
    • Nickerson, C. 2005. English as a lingua franca in international business contexts. English for Specific Purposes, 24(4): 367-380.
    • (2005) English for Specific Purposes , vol.24 , Issue.4 , pp. 367-380
    • Nickerson, C.1
  • 63
    • 20444433858 scopus 로고    scopus 로고
    • Dear shareholder, dear stockholder, dear stakeholder: The business letter genre in the annual general report
    • In P. Gillaerts, & M. Gotti (Eds) Bern: Peter Lang
    • Nickerson, C., & de Groot, E. B. 2005. Dear shareholder, dear stockholder, dear stakeholder: The business letter genre in the annual general report. In P. Gillaerts, & M. Gotti (Eds), Genre variation in business letters, 325-346. Bern: Peter Lang.
    • (2005) Genre Variation in Business Letters , pp. 325-346
    • Nickerson, C.1    De Groot, E.B.2
  • 64
    • 0002932137 scopus 로고
    • Analyst following and institutional ownership
    • O'Brien, P. C., & Bhushan, R. 1990. Analyst following and institutional ownership. Journal of Accounting Research, 28(3): 55-82.
    • (1990) Journal of Accounting Research , vol.28 , Issue.3 , pp. 55-82
    • O'Brien, P.C.1    Bhushan, R.2
  • 65
    • 0013467834 scopus 로고    scopus 로고
    • The geography of equity listing: Why do companies list abroad?
    • Pagano, M., Roell, A. A., & Zechner, J. 2002. The geography of equity listing: Why do companies list abroad? Journal of Finance, 57(6): 2651-2694.
    • (2002) Journal of Finance , vol.57 , Issue.6 , pp. 2651-2694
    • Pagano, M.1    Roell, A.A.2    Zechner, J.3
  • 66
    • 84870541874 scopus 로고    scopus 로고
    • Language policies and practices in wholly owned foreign subsidiaries: A recontextualization perspective
    • Peltokorpi, V., & Vaara, E. 2012. Language policies and practices in wholly owned foreign subsidiaries: A recontextualization perspective. Journal of International Business Studies, 43(9): 808-833.
    • (2012) Journal of International Business Studies , vol.43 , Issue.9 , pp. 808-833
    • Peltokorpi, V.1    Vaara, E.2
  • 67
    • 0001081642 scopus 로고
    • The determinants of voluntary financial disclosure by swiss listed companies
    • Raffournier, B. 1995. The determinants of voluntary financial disclosure by Swiss listed companies. European Accounting Review, 4(2): 261-280.
    • (1995) European Accounting Review , vol.4 , Issue.2 , pp. 261-280
    • Raffournier, B.1
  • 68
    • 77951622706 scopus 로고
    • The central role of the propensity score in observational studies for causal effects
    • Rosenbaum, P. R., & Rubin, D. B. 1983. The central role of the propensity score in observational studies for causal effects. Biometrika, 70(1): 41-55.
    • (1983) Biometrika , vol.70 , Issue.1 , pp. 41-55
    • Rosenbaum, P.R.1    Rubin, D.B.2
  • 69
    • 79957857949 scopus 로고    scopus 로고
    • Financial analysts' performance: Sector versus country specialization
    • Sonney, F. 2009. Financial analysts' performance: Sector versus country specialization. Review of Financial Studies, 22(5): 2087-2131.
    • (2009) Review of Financial Studies , vol.22 , Issue.5 , pp. 2087-2131
    • Sonney, F.1
  • 70
    • 84892701701 scopus 로고    scopus 로고
    • When the use of positive language backfires: The joint effect of tone, readability, and investor sophistication on earnings judgments
    • Tan, H.-T., Ying Wang, E., & Zhou, B. O. 2014. When the use of positive language backfires: The joint effect of tone, readability, and investor sophistication on earnings judgments. Journal of Accounting Research, 52(1): 273-302.
    • (2014) Journal of Accounting Research , vol.52 , Issue.1 , pp. 273-302
    • Tan, H.-T.1    Ying Wang, E.2    Zhou, B.O.3
  • 71
    • 84902204689 scopus 로고    scopus 로고
    • The impact of language barriers on trust formation in multinational teams
    • Tenzer, H., Pudelko, M., & Harzing, A. W. 2014. The impact of language barriers on trust formation in multinational teams. Journal of International Business Studies, 45(5): 508-535.
    • (2014) Journal of International Business Studies , vol.45 , Issue.5 , pp. 508-535
    • Tenzer, H.1    Pudelko, M.2    Harzing, A.W.3
  • 72
    • 43649107307 scopus 로고    scopus 로고
    • More than words: Quantifying language to measure firms' fundamentals
    • Tetlock, P. C., Saar-Tsechansky, M., & Macskassy, S. 2008. More than words: Quantifying language to measure firms' fundamentals. Journal of Finance, 63(3): 1437-1467.
    • (2008) Journal of Finance , vol.63 , Issue.3 , pp. 1437-1467
    • Tetlock, P.C.1    Saar-Tsechansky, M.2    Macskassy, S.3
  • 73
    • 84860117195 scopus 로고    scopus 로고
    • Selection bias and econometric remedies in accounting and finance research
    • Tucker, J. W. 2010. Selection bias and econometric remedies in accounting and finance research. Journal of Accounting Literature, 29(1): 31-57.
    • (2010) Journal of Accounting Literature , vol.29 , Issue.1 , pp. 31-57
    • Tucker, J.W.1
  • 74
    • 0010767947 scopus 로고
    • The use and perceived importance of annual reports by investment analysts in the netherlands
    • Vergoossen, R. G. A. 1993. The use and perceived importance of annual reports by investment analysts in the Netherlands. European Accounting Review, 2(2): 219-244.
    • (1993) European Accounting Review , vol.2 , Issue.2 , pp. 219-244
    • Vergoossen, R.G.A.1
  • 75
    • 0000125897 scopus 로고
    • Information acquisition in a noisy rational expectations economy
    • Verrecchia, R. E. 1982. Information acquisition in a noisy rational expectations economy. Econometrica, 50(6): 1415-1430.
    • (1982) Econometrica , vol.50 , Issue.6 , pp. 1415-1430
    • Verrecchia, R.E.1
  • 76
    • 67349250442 scopus 로고    scopus 로고
    • The impact of h-share derivatives on the underlying equity market
    • Wang, S., Li, W., & Cheng, L. 2009. The impact of H-share derivatives on the underlying equity market. Review of Quantitative Finance and Accounting, 32(3): 235-267.
    • (2009) Review of Quantitative Finance and Accounting , vol.32 , Issue.3 , pp. 235-267
    • Wang, S.1    Li, W.2    Cheng, L.3
  • 77
    • 84984199207 scopus 로고
    • Disclosure policy, information asymmetry, and liquidity in equity markets
    • Welker, M. 1995. Disclosure policy, information asymmetry, and liquidity in equity markets. Contemporary Accounting Research, 11(2): 801-827.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 , pp. 801-827
    • Welker, M.1
  • 78
    • 0000095552 scopus 로고
    • A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
    • White, H. 1980. A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica, 48(4): 817-838.
    • (1980) Econometrica , vol.48 , Issue.4 , pp. 817-838
    • White, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.