-
4
-
-
23744467779
-
A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes
-
Beattie, V., McInnes, B. and Fearnley, S. (2004), “A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes”, Accounting Forum, Vol. 28, pp. 205-36.
-
(2004)
Accounting Forum
, vol.28
, pp. 205-236
-
-
Beattie, V.1
McInnes, B.2
Fearnley, S.3
-
5
-
-
0001837476
-
Use of R2 in accounting research: measuring changes in value relevance over the last four decades
-
Brown, S., Lo, K. and Lys, T. (1998), “Use of R2 in accounting research: measuring changes in value relevance over the last four decades”, Journal of Accounting and Economics, Vol. 28, pp. 83-115.
-
(1998)
Journal of Accounting and Economics
, vol.28
, pp. 83-115
-
-
Brown, S.1
Lo, K.2
Lys, T.3
-
6
-
-
27844511527
-
Disclosure of information on intellectual capital in Danish IPO prospectuses
-
Bukh, P.N., Nielsen, C., Gormsen, P. and Mouritsen, J. (2005), “Disclosure of information on intellectual capital in Danish IPO prospectuses”, Accounting, Auditing and Accountability Journal, Vol. 18, pp. 713-32.
-
(2005)
Accounting, Auditing and Accountability Journal
, vol.18
, pp. 713-732
-
-
Bukh, P.N.1
Nielsen, C.2
Gormsen, P.3
Mouritsen, J.4
-
7
-
-
27944479739
-
An analysis of disclosure in the annual reports of UK and Dutch companies
-
Camfferman, K. and Cooke, T.E. (2002), “An analysis of disclosure in the annual reports of UK and Dutch companies”, Journal of International Accounting Research, Vol. 1, pp. 3-30.
-
(2002)
Journal of International Accounting Research
, vol.1
, pp. 3-30
-
-
Camfferman, K.1
Cooke, T.E.2
-
8
-
-
0003566769
-
The decline in value relevance of earnings and book values
-
Harvard University Cambridge, MA
-
Chang, J. (1998), “The decline in value relevance of earnings and book values”, working paper, Harvard University, Cambridge, MA.
-
(1998)
working paper
-
-
Chang, J.1
-
9
-
-
84949172687
-
Voluntary financial disclosure by Mexican corporations
-
Chow, C.W. and Wong-Boren, A. (1987), “Voluntary financial disclosure by Mexican corporations”, The Accounting Review, Vol. 62, pp. 533-41.
-
(1987)
The Accounting Review
, vol.62
, pp. 533-541
-
-
Chow, C.W.1
Wong-Boren, A.2
-
10
-
-
84993048586
-
Citigroup
-
Analyst report, Smith Barney
-
Citigroup (2005a), Analyst Report of Amgen, Analyst report, Smith Barney.
-
(2005)
Analyst Report of Amgen
-
-
-
11
-
-
84992995429
-
Citigroup
-
Analyst report, Smith Barney
-
Citigroup (2005b), Analyst Report of American Standard, Analyst report, Smith Barney.
-
(2005)
Analyst Report of American Standard
-
-
-
13
-
-
84993076076
-
An assessment of voluntary disclosure in the annual reports of Japanese corporations
-
Cooke, T.E. (1991), “An assessment of voluntary disclosure in the annual reports of Japanese corporations”, International Journal of Accounting, Vol. 26, pp. 174-90.
-
(1991)
International Journal of Accounting
, vol.26
, pp. 174-190
-
-
Cooke, T.E.1
-
14
-
-
79960624792
-
Analyst comments and the relation between analyst and firm disclosures
-
University of Pennsylvania
-
De Franco, G. (2004), “Analyst comments and the relation between analyst and firm disclosures”, PhD dissertation, University of Pennsylvania.
-
(2004)
PhD dissertation
-
-
De Franco, G.1
-
18
-
-
0033235098
-
Have financial statements lost their relevance?
-
Francis, J. and Schipper, K. (1999), “Have financial statements lost their relevance?”, Journal of Accounting Research, Vol. 37, pp. 319-52.
-
(1999)
Journal of Accounting Research
, vol.37
, pp. 319-352
-
-
Francis, J.1
Schipper, K.2
-
19
-
-
0033454756
-
An empirical examination of conference calls as a voluntary disclosure medium
-
Frankel, R., Johnson, M. and Skinner, D.J. (1999), “An empirical examination of conference calls as a voluntary disclosure medium”, Journal of Accounting Research, Vol. 37, pp. 133-50.
-
(1999)
Journal of Accounting Research
, vol.37
, pp. 133-150
-
-
Frankel, R.1
Johnson, M.2
Skinner, D.J.3
-
20
-
-
34547589221
-
Intangible assets and firms’ disclosures: an empirical investigation
-
Gelb, D.S. (2002), “Intangible assets and firms’ disclosures: an empirical investigation”, Journal of Business Finance and Accounting, Vol. 29, pp. 457-76.
-
(2002)
Journal of Business Finance and Accounting
, vol.29
, pp. 457-476
-
-
Gelb, D.S.1
-
21
-
-
0003506109
-
-
5th ed. Prentice Hall NJ
-
Hair, J.L., Anderson, R.E., Tatham, R. and Black, B. (1998), Multivariate Data Analysis, 5th ed., Prentice Hall, NJ.
-
(1998)
Multivariate Data Analysis
-
-
Hair, J.L.1
Anderson, R.E.2
Tatham, R.3
Black, B.4
-
23
-
-
0033235091
-
The boundaries of financial reporting and how to extend them
-
Supplement
-
Lev, B. and Zarowin, P. (1999), “The boundaries of financial reporting and how to extend them”, Journal of Accounting Research, Vol. 37, Supplement, pp. 353-85.
-
(1999)
Journal of Accounting Research
, vol.37
, pp. 353-385
-
-
Lev, B.1
Zarowin, P.2
-
24
-
-
0038405147
-
A review of empirical research into financial disclosure
-
University of Northumbria at Newcastle
-
Marston, C. and Shrives, P. (1996), “A review of empirical research into financial disclosure”, working paper, University of Northumbria at Newcastle.
-
(1996)
working paper
-
-
Marston, C.1
Shrives, P.2
-
25
-
-
0001081642
-
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, Vol. 4, pp. 261-81.
-
(1995)
European Accounting Review
, vol.4
, pp. 261-281
-
-
Raffournier, B.1
-
26
-
-
85016550914
-
The information content of firm financial disclosures
-
Rippington, F. and Taffler, R. (1995), “The information content of firm financial disclosures”, Journal of Business Finance and Accounting, Vol. 22, pp. 345-62.
-
(1995)
Journal of Business Finance and Accounting
, vol.22
, pp. 345-362
-
-
Rippington, F.1
Taffler, R.2
-
27
-
-
0035285161
-
Nonfinancial disclosures across Anglo-American countries
-
Robb, S.W.G., Single, L.E. and Zarzeski, M.T. (2001), “Nonfinancial disclosures across Anglo-American countries”, Journal of International Accounting, Auditing and Taxation, Vol. 10, pp. 71-83.
-
(2001)
Journal of International Accounting, Auditing and Taxation
, vol.10
, pp. 71-83
-
-
Robb, S.W.G.1
Single, L.E.2
Zarzeski, M.T.3
-
28
-
-
0042923230
-
Content analysis of information cited in reports of sell-side financial analysts
-
Rogers, R. and Grant, J. (1997), “Content analysis of information cited in reports of sell-side financial analysts”, Journal of Financial Statements Analysis, Vol. 3, pp. 17-30.
-
(1997)
Journal of Financial Statements Analysis
, vol.3
, pp. 17-30
-
-
Rogers, R.1
Grant, J.2
-
29
-
-
84992964213
-
IPO pricing – does prospectus disclosure matter?
-
Uppsala University
-
Ström, N. (2006), “IPO pricing – does prospectus disclosure matter?”, working paper, Uppsala University.
-
(2006)
working paper
-
-
Ström, N.1
-
30
-
-
23744450829
-
Corporate nonfinancial disclosure practices and financial analyst forecast ability across three European countries
-
Vanstraelen, A., Zarzeski, M.T. and Robb, S.W.G. (2003), “Corporate nonfinancial disclosure practices and financial analyst forecast ability across three European countries”, Journal of International Financial Management and Accounting, Vol. 14, pp. 249-78.
-
(2003)
Journal of International Financial Management and Accounting
, vol.14
, pp. 249-278
-
-
Vanstraelen, A.1
Zarzeski, M.T.2
Robb, S.W.G.3
-
31
-
-
0002044184
-
The future of accounting and disclosure in an evolving world: the need for a dramatic change
-
Wallman, S.M.H. (1995), “The future of accounting and disclosure in an evolving world: the need for a dramatic change”, Accounting Horizons, Vol. 9, pp. 81-91.
-
(1995)
Accounting Horizons
, vol.9
, pp. 81-91
-
-
Wallman, S.M.H.1
-
32
-
-
0012729547
-
-
John Wiley & Sons New York
-
Eccles, R.G., Herz, R.H., Keegan, E.M. and Phillips, D.M. (2001), The ValueReporting Revolution: Moving Beyond the Earnings Game, John Wiley & Sons, New York.
-
(2001)
The ValueReporting Revolution: Moving Beyond the Earnings Game
-
-
Eccles, R.G.1
Herz, R.H.2
Keegan, E.M.3
Phillips, D.M.4
-
33
-
-
21344483941
-
Cross-sectional determinants of analyst ratings of corporate disclosures
-
Lang, M.H. and Lundholm, R.J. (1993), “Cross-sectional determinants of analyst ratings of corporate disclosures”, Journal of Accounting Research, Vol. 31, pp. 246-71.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 246-271
-
-
Lang, M.H.1
Lundholm, R.J.2
|