create a website

Climate change disclosure and the information environment in the initial public offering market. (2023). Peng, Zihang ; Chen, Jerry W ; Khoo, Eunice S.
In: Accounting and Finance.
RePEc:bla:acctfi:v:63:y:2023:i:s1:p:907-952.

Full description at Econpapers || Download paper

Cited: 3

Citations received by this document

Cites: 106

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Climate Change Disclosure: A Conceptual Framework and Future Research Avenues. (2025). Costa, Ericka ; Alam, Syed Mahfujul.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:32:y:2025:i:3:p:4019-4034.

    Full description at Econpapers || Download paper

  2. Institutional investors corporate site visits and firm-level climate change risk disclosure. (2024). Song, Yanheng ; Xian, Rui.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:93:y:2024:i:c:s1057521924000772.

    Full description at Econpapers || Download paper

  3. Water risk and financial analysts information environment: Empirical evidence from China. (2024). Zhou, Ziting ; Su, Kun ; Liu, KE ; An, Hui.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:2:p:1265-1304.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Addoum, J.M. , Ng, D.T. & Ortiz‐Bobea, A. (2020) Temperature shocks and earnings news. Review of Financial Studies, 33(3), 1331–1366.
    Paper not yet in RePEc: Add citation now
  2. Aiken, L.S. & West, S.G. (1991) Multiple regression: testing and interpreting interactions. Newbury Park, London: SAGE Publications.
    Paper not yet in RePEc: Add citation now
  3. Ali, A. , Chen, T. & Radhakrishnan, S. (2007) Corporate disclosures by family firms. Journal of Accounting and Economics, 44(1–2), 238–286.

  4. Arnold, T. , Fishe, R.P.H. & North, D. (2010) The effects of ambiguous information on initial and subsequent IPO returns. Financial Management, 39(4), 1497–1519.

  5. Balakrishnan, K. , Blouin, J.L. & Guay, W.R. (2019) Tax aggressiveness and corporate transparency. The Accounting Review, 94(1), 45–69.
    Paper not yet in RePEc: Add citation now
  6. Balvers, R.J. , McDonald, B. & Miller, R.E. (1988) Underpricing of new issues and the choice of auditor as a signal of investment banker. The Accounting Review, 63(4), 605–622.
    Paper not yet in RePEc: Add citation now
  7. Bansal, R. , Kiku, M. & Ochoa, M. (2019) Climate change risk . Working paper. Duke University, University of Illinois at Urbana‐Champaign, and the Federal Reserve Board.
    Paper not yet in RePEc: Add citation now
  8. Baron, D.P. (1982) A model of the demand for investment banking advising and distribution services for new issues. Journal of Finance, 37(4), 955–976.

  9. Barry, C.B. , Muscarella, C.J. , Peavy, J.W., III & Vetsuypens, M.R. (1990) The role of venture capital in the creation of public companies: evidence from the going‐public process. Journal of Financial Economics, 27(2), 447–471.

  10. Barth, M.E. & McNichols, M.F. (1994) Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research, 32, 177–209.

  11. Barth, M.E. , Landsman, W.R. & Taylor, D.J. (2017) The JOBS Act and information uncertainty in IPO firms. The Accounting Review, 92(6), 25–47.
    Paper not yet in RePEc: Add citation now
  12. Beatty, A. , Cheng, L. & Zhang, H. (2019) Are risk factor disclosures still relevant? Evidence from market reactions to risk factor disclosures before and after the financial crisis. Contemporary Accounting Research, 36(2), 805–838.

  13. Beatty, R.P. (1989) Auditor reputation and the pricing of initial public offerings. The Accounting Review, 64(4), 693–709.
    Paper not yet in RePEc: Add citation now
  14. Beatty, R.P. & Ritter, J.R. (1986) Investment banking, reputation, and the underpricing of initial public offerings. Journal of Financial Economics, 15(1–2), 213–232.

  15. Beatty, R.P. & Welch, I. (1996) Issuer expenses and legal liability in initial public offerings. Journal of Law and Economics, 39(2), 545–602.

  16. Benveniste, L.M. & Spindt, P.A. (1989) How investment bankers determine the offer price and allocation of new issues. Journal of Financial Economics, 24(2), 343–361.

  17. Benveniste, L.M. & Wilhelm, W.J. (1990) A comparative analysis of IPO proceeds under alternative regulatory environments. Journal of Financial Economics, 28(1–2), 173–207.

  18. Bertrand, M. , Duflo, E. & Mullainathan, S. (2004) How much should we trust differences‐in‐differences estimates? The Quarterly Journal of Economics, 119(1), 249–275.

  19. Blankespoor, E. , deHaan, E. & Marinovic, I. (2020) Disclosure processing costs, investors' information choice, and equity market outcomes: a review. Journal of Accounting and Economics, 70(2–3), 101344.

  20. Blankespoor, E. , Miller, B.P. & White, H.D. (2014) Initial evidence on the market impact of the XBRL mandate. Review of Accounting Studies, 19(4), 1468–1503.
    Paper not yet in RePEc: Add citation now
  21. Bochkay, K. , Chychyla, R. , Sankaraguruswamy, S. & Willenborg, M. (2018) Management disclosures of going concern uncertainties: the case of initial public offerings. The Accounting Review, 93(6), 29–59.
    Paper not yet in RePEc: Add citation now
  22. Borunda, A. (2020) Past decade was the hottest on record. National Geograpic. Available from: https://www.nationalgeographic.com/science/2019/12/the‐decade‐we‐finally‐woke‐up‐to‐climate‐change/ [Accessed 17th March 2023].
    Paper not yet in RePEc: Add citation now
  23. Boulton, T.J. & Zutter, C.J. (2022) Climate change vulnerability and IPO underpricing . Working paper. Miami University and University of Pittsburgh.
    Paper not yet in RePEc: Add citation now
  24. Brandon, R.G. & Krüger, P. (2018) The sustainability footprint of institutional investors . Working paper. Geneva: University of Geneva.
    Paper not yet in RePEc: Add citation now
  25. Brochet, F. , Naranjo, P. & Yu, G. (2016) The capital market consequences of language barriers in the conference calls of non‐U.S. firms. The Accounting Review, 91(4), 1023–1049.
    Paper not yet in RePEc: Add citation now
  26. Carbon Disclosure Project. (2018) Global climate change analysis 2018 . Available from: https://www.cdp.net/en/research/global‐reports/global‐climate‐change‐report‐2018 [Accessed 17th March 2023].
    Paper not yet in RePEc: Add citation now
  27. Carter, R. & Manaster, S. (1990) Initial public offerings and underwriter reputation. Journal of Finance, 45(4), 1045–1067.

  28. Carter, R. , Dark, F.H. & Singh, A.K. (1998) Underwriter reputation, initial returns, and the long‐run performance of IPO stocks. Journal of Finance, 53(1), 285–311.
    Paper not yet in RePEc: Add citation now
  29. Chava, S. (2014) Environmental externalities and cost of capital. Management Science, 60(9), 2223–2347.

  30. Chemmanur, T.J. (1993) The pricing of initial public offerings: a dynamic model with information production. Journal of Finance, 48(1), 285–304.

  31. Chen, Z. & Wilhelm, W.J. (2008) A theory of the transition to secondary market trading of IPOs. Journal of Financial Economics, 90(3), 219–236.

  32. Chess, C. & Johnson, B. (2007) Information is not enough. In: Moser, S. & Dilling, L. (Eds.) Creating a climate for change: communicating climate change and facilitating social change. Cambridge: Cambridge University Press, pp. 223–234.
    Paper not yet in RePEc: Add citation now
  33. Cheynel, E. & Levine, C.B. (2020) Public disclosures and information asymmetry: a theory of the mosaic. The Accounting Review, 95(1), 79–99.
    Paper not yet in RePEc: Add citation now
  34. Cho, C.H. & Patten, D.M. (2007) The role of environmental disclosures as tools of legitimacy: a research note. Accounting, Organizations and Society, 32(7–8), 639–647.

  35. Clarkson, P.M. , Fang, X. , Li, Y. & Richardson, G. (2013) The relevance of environmental disclosures: are such disclosures incrementally informative? Journal of Accounting and Public Policy, 32(5), 410–431.
    Paper not yet in RePEc: Add citation now
  36. De Jong, A. , de Ruyter, K. & Wetzels, M. (2005) Antecedents and consequences of group potency: a study of self‐managing service teams. Management Science, 51(11), 1610–1625.
    Paper not yet in RePEc: Add citation now
  37. Dell, M. , Jones, B.F. & Olken, B.A. (2012) Temperature shocks and economic growth: evidence from the last half century. American Economic Journal: Macroeconomics, 4(3), 66–95.

  38. Deloitte. (2020) Clarity in financial reporting: disclosure of climate‐related risks . Available from: https://www2.deloitte.com/content/dam/Deloitte/au/Documents/audit/deloitte‐au‐audit‐clarity‐disclosure‐climate‐related‐risks‐070220.pdf [Accessed 17th March 2023].
    Paper not yet in RePEc: Add citation now
  39. Demers, E. & Joos, P. (2007) IPO failure risk. Journal of Accounting Research, 45(2), 333–371.
    Paper not yet in RePEc: Add citation now
  40. Eckbo, B.E. & Norli, Ø. (2005) Liquidity risk, leverage and long‐run IPO returns. Journal of Corporate Finance, 11(1–2), 1–35.
    Paper not yet in RePEc: Add citation now
  41. El Ghoul, S. , Guedhami, O. , Kim, H. & Park, K. (2018) Corporate environmental responsibility and the cost of capital: international evidence. Journal of Business Ethics, 149(2), 335–361.

  42. Engle, R.F. , Giglio, S. , Kelly, B. , Lee, H. & Stroebel, J. (2020) Hedging climate change news. Review of Financial Studies, 33(3), 1184–1216.

  43. Falconieri, S. , Murphy, A. & Weaver, D. (2009) Underpricing and ex post value uncertainty. Financial Management, 38(2), 285–300.

  44. Ferris, S.P. , Hao, Q. & Liao, M. (2013) The effect of issuer conservatism on IPO pricing and performance. Review of Finance, 17(3), 993–1027.

  45. Flammer, C. , Toffel, M.W. & Viswanathan, K. (2019) Shareholder activism and firms' voluntary disclosure of climate change risk. Strategic Management Journal, 42(10), 1850–1879.
    Paper not yet in RePEc: Add citation now
  46. Freedman, M. & Stagliano, A.J. (2002) Environmental disclosure by companies involved in initial public offerings. Accounting, Auditing & Accountability Journal, 15(1), 94–105.
    Paper not yet in RePEc: Add citation now
  47. Glosten, L.R. & Milgrom, P.R. (1985) Bid, ask and transaction prices in a specialist market with heterogeneously informed traders. Journal of Financial Economics, 14(1), 71–100.

  48. Graff Zivin, J. & Neidell, M. (2014) Temperature and the allocation of time: implications for climate change. Journal of Labor Economics, 32(1), 1–26.

  49. Griffin, P.A. & Sun, Y. (2013) Going green: market reaction to CSRwire news releases. Journal of Accounting and Public Policy, 32(2), 93–113.
    Paper not yet in RePEc: Add citation now
  50. Griffin, P.A. , Lont, D.H. & Sun, E.Y. (2017) The relevance to investors of greenhouse gas emission disclosures. Contemporary Accounting Research, 34(2), 1265–1297.

  51. Grinblatt, M. & Hwang, C.Y. (1989) Signalling and the pricing of new issues. Journal of Finance, 44(2), 393–420.

  52. Guo, R. , Lev, B. & Zhou, N. (2004) Competitive costs of disclosure by biotech IPOs. Journal of Accounting Research, 42(2), 319–355.

  53. Hanley, K.W. (1993) The underpricing of initial public offerings and the partial adjustment phenomenon. Journal of Financial Economics, 34(2), 231–250.

  54. Hanley, K.W. & Hoberg, G. (2010) The information content of IPO prospectuses. Review of Financial Studies, 23(7), 2821–2864.

  55. He, G. (2023) How do insider trading incentives shape nonfinancial disclosures? Evidence from product and business expansion disclosures. Review of Quantitative Finance and Accounting, 60(1), 147–194.

  56. 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.

  57. Heckman, J. (1976) The common structure of statistical models of truncation, sample selection, and limited dependent variables and a simple estimator for such models. Annals of Economic and Social Measurement, 5(4), 475–492.

  58. Hoepner, A.G.F. , Oikonomou, I. , Sautner, Z. , Starks, L.T. & Zhou, X.Y. (2019) ESG shareholder engagement and downside risk . Working paper. University College Dublin, Henley Business School, Frankfurt School of Finance & Management, University of Texas at Austin, and University of Oxford.
    Paper not yet in RePEc: Add citation now
  59. Hogan, C.E. (1997) Costs and benefits of audit quality in the IPO market: a self‐selection analysis. The Accounting Review, 72(1), 67–86.
    Paper not yet in RePEc: Add citation now
  60. Hope, O.K. , Hu, D. & Lu, H. (2016) The benefits of specific risk‐factor disclosures. Review of Accounting Studies, 21(4), 1005–1045.
    Paper not yet in RePEc: Add citation now
  61. Hosmer, D.W. & Lemeshow, S. (2000) Applied logistic regression, 2nd edition. New York: Wiley.
    Paper not yet in RePEc: Add citation now
  62. Huynh, T.D. , Nguyen, T.H. & Truong, C. (2020) Climate risk: the price of drought. Journal of Corporate Finance, 65, 101750.

  63. Ibbotson, R.G. , Sindelar, J.L. & Ritter, J.R. (1988) Initial public offerings. Journal of Applied Corporate Finance, 1(2), 37–45.
    Paper not yet in RePEc: Add citation now
  64. Ilhan, E. , Krueger, P. , Sautner, Z. & Starks, L.T. (2019) Institutional investors' views and preferences on climate risk disclosure . Working paper. Frankfurt School of Finance & Management, University of Geneva, the Swiss Finance Institute, and University of Texas at Austin.

  65. Jagannathan, R. , Ashwin, R. & Sammon, M. (2018) Environmental, social, and governance criteria: why investors should care. Journal of Investment Management, 16(1), 18–31.
    Paper not yet in RePEc: Add citation now
  66. Jog, V. & McConomy, B.J. (2003) Voluntary disclosure of management earnings forecasts in IPO prospectuses. Journal of Business Finance and Accounting, 30(1–2), 125–167.

  67. Jones, B.F. & Olken, B.A. (2010) Climate shocks and exports. American Economic Review, 100(2), 454–459.

  68. Keloharju, M. & Torstila, S. (2002) The distribution of information among institutional and retail investors in IPOs. European Financial Management, 8(3), 357–372.

  69. Kennedy, P. (1992) A guide to econometrics, 3rd edition. Cambridge, MA: MIT Press.
    Paper not yet in RePEc: Add citation now
  70. Kim, J. , Wang, C. & Wu, F. (2022) The real effects of risk disclosures: evidence from climate change reporting in 10‐Ks. Review of Accounting Studies. forthcoming.
    Paper not yet in RePEc: Add citation now
  71. Krueger, P. , Sautner, Z. & Starks, L.T. (2020) The importance of climate risks for institutional investors. Review of Financial Studies, 33(3), 1067–1111.

  72. Kruttli, M.S. , Tran, B.R. & Watugala, S.W. (2019) Pricing Poseidon: extreme weather uncertainty and firm return dynamics. Working paper. Finance and Economics Discussion Series 2019‐054. Washington, DC: Board of Governors of the Federal Reserve System.
    Paper not yet in RePEc: Add citation now
  73. Lance, C.E. (1988) Residual centering, exploratory and confirmatory moderator analysis, and decomposition of effects in path models containing interactions. Applied Psychology Measurement, 12(2), 163–175.
    Paper not yet in RePEc: Add citation now
  74. Lee, G. & Masulis, R.W. (2011) Do more reputable financial institutions reduce earnings management by IPO issuers? Journal of Corporate Finance, 17(4), 982–1000.

  75. Lee, P.M. & Wahal, S. (2004) Grandstanding, certification and the underpricing of venture capital backed IPOs. Journal of Financial Economics, 73(2), 375–407.

  76. Leiserowitz, A. (2007) Communicating the risks of global warming: American risk perceptions, affective images, and interpretive communities. In: Moser, S. & Dilling, L. (Eds.) Creating a climate for change: communicating climate change and facilitating social change. Cambridge: Cambridge University Press, pp. 44–63.
    Paper not yet in RePEc: Add citation now
  77. Lennox, C.S. , Francis, J.R. & Wang, Z. (2012) Selection models in accounting research. The Accounting Review, 87(2), 589–616.
    Paper not yet in RePEc: Add citation now
  78. Leone, A.J. , Rock, S. & Willenborg, M. (2007) Disclosure of intended use of proceeds and underpricing in initial public offerings. Journal of Accounting Research, 45(1), 111–153.

  79. Li, F. (2008) Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics, 45(2–3), 221–247.

  80. Ljungqvist, A. & Wilhelm, W.J. (2003) IPO pricing in the dot‐com bubble. Journal of Finance, 58(2), 723–752.
    Paper not yet in RePEc: Add citation now
  81. Loughran, T. & McDonald, B. (2013) IPO first‐day returns, offer price revisions, volatility, and form S‐1 language. Journal of Financial Economics, 109(2), 307–326.

  82. Loughran, T. & Ritter, J. (2004) Why has IPO underpricing changed over time? Financial Management, 33(3), 5–37.

  83. Martin, P.R. & Moser, D.V. (2016) Managers' green investment disclosures and investors' reaction. Journal of Accounting and Economics, 61(1), 239–254.

  84. Matsumura, E.M. , Prakash, R. & Vera‐Muñoz, S.C. (2014) Firm‐value effects of carbon emissions and carbon disclosures. The Accounting Review, 89(2), 695–724.
    Paper not yet in RePEc: Add citation now
  85. Matsumura, E.M. , Prakash, R. & Vera‐Muñoz, S.C. (2022) Climate‐risk materiality and firm risk. Review of Accounting Studies. forthcoming.
    Paper not yet in RePEc: Add citation now
  86. Megginson, W.L. & Weiss, K.A. (1991) Venture capitalist certification in initial public offerings. Journal of Finance, 46(3), 879–903.

  87. Michaely, R. & Shaw, W.H. (1995) Does the choice of auditor convey quality in an initial public offering? Financial Management, 24(4), 15–30.

  88. Nelson, K.K. & Pritchard, A.C. (2016) Carrot or stick? The shift from voluntary to mandatory disclosure of risk factors. Journal of Empirical Legal Studies, 13(2), 266–297.

  89. Pankratz, N. , Bauer, R. & Derwall, J. (2019) Climate change, firm performance, and investor surprises . Working paper. Maastricht University, European Center for Sustainable Finance, International Centre for Pension Management, and Open University of the Netherlands.
    Paper not yet in RePEc: Add citation now
  90. Peters, G.F. & Romi, A.M. (2015) The association between sustainability governance characteristics and the assurance of corporate sustainability reports. Auditing: A Journal of Practice & Theory, 34(1), 163–198.
    Paper not yet in RePEc: Add citation now
  91. Plumlee, M. , Brown, D. , Hayes, R.M. & Marshall, R.S. (2015) Voluntary environmental disclosure quality and firm value: further evidence. Journal of Accounting and Public Policy, 34(4), 336–361.
    Paper not yet in RePEc: Add citation now
  92. Rajan, R. & Servaes, H. (1997) Analyst following of initial public offerings. Journal of Finance, 52(2), 507–529.

  93. Ritter, J.R. & Welch, I. (2002) A review of IPO activity, pricing, and allocations. Journal of Finance, 57(4), 1795–1828.

  94. Rock, K. (1986) Why new issues are underpriced. Journal of Financial Economics, 15(1–2), 187–212.

  95. Schultz, P. (1993) Unit initial public offerings: a form of staged financing. Journal of Financial Economics, 34(2), 199–229.

  96. Securities and Exchange Commission. (2010) Commission guidance regarding disclosure related to climate change . Available from: https://www.sec.gov/rules/interp/2010/33‐9106.pdf [Accessed 17th March 2023].
    Paper not yet in RePEc: Add citation now
  97. Securities and Exchange Commission. (2016) Business and financial disclosure required by regulation S‐K. 2016 . Available from: https://www.sec.gov/rules/concept/2016/33‐10064.pdf [Accessed 17th March 2023].
    Paper not yet in RePEc: Add citation now
  98. Securities and Exchange Commission. (2022) SEC proposes rules to enhance and standardize climate‐related disclosures for investors . Available from: https://www.sec.gov/news/press‐release/2022‐46 [Accessed 17th March 2023].
    Paper not yet in RePEc: Add citation now
  99. Seekings, C. (2019) Investors demand climate risk disclosures from over 700 companies. The actuary. Available from: https://www.theactuary.com/news/2019/06/2019/06/17/investors‐demand‐climate‐risk‐disclosures‐over‐700‐companies [Accessed 17th March 2023].
    Paper not yet in RePEc: Add citation now
  100. Sharfman, M.P. & Fernando, C.S. (2008) Environmental risk management and the cost of capital. Strategic Management Journal, 29(6), 569–592.

  101. Sletten, E. , Ertimur, Y. , Sunder, J. & Weber, J. (2018) When and why do IPO firms manage earnings? Review of Accounting Studies, 23, 872–906.

  102. Smith, K. (2019) Risk disclosure, liquidity, and investment efficiency. Working paper. Stanford: Stanford University.
    Paper not yet in RePEc: Add citation now
  103. Tinic, S.M. (1988) Anatomy of initial public offerings of common stock. Journal of Finance, 43(4), 789–822.

  104. World Economic Forum. (2019a) Global risks report 2019 . Available from: http://www3.weforum.org/docs/WEF_Global_Risks_Report_2019.pdf [Accessed 17th March 2023].
    Paper not yet in RePEc: Add citation now
  105. World Economic Forum. (2019b) Regional risks for doing business 2019 . Available from: http://www3.weforum.org/docs/WEF_Regional_Risks_Doing_Business_report_2019.pdf [Accessed 17th March 2023].
    Paper not yet in RePEc: Add citation now
  106. Yosha, O. (1995) Information disclosure costs and the choice of financing source. Journal of Financial Intermediation, 4(1), 3–20.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Earnings Management in Public Family Firms under Economic Adversity. (2016). Simes, Elisabete F.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:26:y:2016:i:2:p:190-207.

    Full description at Econpapers || Download paper

  2. Acquisitions of family owned firms: boon or bust?. (2014). Gleason, Kimberly ; Wiggenhorn, Joan ; Pennathur, Anita.
    In: Journal of Economics and Finance.
    RePEc:spr:jecfin:v:38:y:2014:i:2:p:269-286.

    Full description at Econpapers || Download paper

  3. Does Corporate Governance Improve Transparency in Emerging Markets?. (2014). Suntharee, Lhaopadchan ; David, Hillier ; Pornanong, Budsaratragoon .
    In: Journal of Financial Management, Markets and Institutions.
    RePEc:mul:jdp901:doi:10.12831/77238:y:2014:i:1:p:87-104.

    Full description at Econpapers || Download paper

  4. Ownership concentration, contestability, family firms, and capital structure. (2014). Santos, Mario ; Vieira, Elisabete ; Moreira, Antonio.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:18:y:2014:i:4:p:1063-1107.

    Full description at Econpapers || Download paper

  5. Voluntary disclosure and ownership structure: an analysis of dual class firms. (2014). Tinaikar, Surjit.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:18:y:2014:i:2:p:373-417.

    Full description at Econpapers || Download paper

  6. A Rose by Any Other Name: Are Family Firms Named After Their Founding Families Rewarded More for Their New Product Introductions?. (2014). Mahajan, Vijay ; Kashmiri, Saim.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:124:y:2014:i:1:p:81-99.

    Full description at Econpapers || Download paper

  7. Does Corporate Governance Influence Earnings Management in Latin American Markets?. (2014). Gonzalez, Jesus Saenz ; Garcia-Meca, Emma.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:121:y:2014:i:3:p:419-440.

    Full description at Econpapers || Download paper

  8. Corporate Governance, Principal-Principal Agency Conflicts, and Disclosure. (2014). BEN ALI, CHIRAZ.
    In: Working Papers.
    RePEc:ipg:wpaper:2014-125.

    Full description at Econpapers || Download paper

  9. CEO Monitoring and board effectiveness - Resolving CEO compensation issue. (2014). ben Ali, Chiraz.
    In: Working Papers.
    RePEc:ipg:wpaper:2014-045.

    Full description at Econpapers || Download paper

  10. Audit Fees in Family Firms Evidence From U.S. Listed Companies. (2014). ben Ali, Chiraz ; Lesage, Cedric.
    In: Working Papers.
    RePEc:ipg:wpaper:2014-043.

    Full description at Econpapers || Download paper

  11. The impact of family control on the top management compensation mix and incentive orientation. (2014). Chen, Yu-Lin ; Hsu, Chung-Yuan .
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:32:y:2014:i:c:p:29-46.

    Full description at Econpapers || Download paper

  12. Bank income smoothing, ownership concentration and the regulatory environment. (2014). Strobel, Frank ; Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:41:y:2014:i:c:p:253-270.

    Full description at Econpapers || Download paper

  13. Market liquidity, private information, and the cost of capital: Market microstructure studies on family firms in Japan. (2014). Ebihara, Takashi ; Kubota, Keiichi ; Takehara, Hitoshi ; Yokota, Eri.
    In: Japan and the World Economy.
    RePEc:eee:japwor:v:32:y:2014:i:c:p:1-13.

    Full description at Econpapers || Download paper

  14. A simple approximation of intraday spreads using daily data. (2014). Zhang, Hao ; Chung, Kee H..
    In: Journal of Financial Markets.
    RePEc:eee:finmar:v:17:y:2014:i:c:p:94-120.

    Full description at Econpapers || Download paper

  15. Top management ties with board members: How they affect pay–performance sensitivity and IPO performance. (2014). Goergen, Marc ; Chahine, Salim.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:27:y:2014:i:c:p:99-115.

    Full description at Econpapers || Download paper

  16. The value of firms voluntary commitment to improve transparency: The case of special segments on Euronext. (2014). Kim, Abby .
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:25:y:2014:i:c:p:342-359.

    Full description at Econpapers || Download paper

  17. CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context.. (2013). Fasan, Marco ; Barrios, John M. ; Macciocchi, Daniele.
    In: Working Papers.
    RePEc:vnm:wpdman:47.

    Full description at Econpapers || Download paper

  18. Trends in family business research. (2013). Guzman-Parra, Vanesa ; Quintana-Garcia, Cristina ; Benavides-Velasco, Carlos .
    In: Small Business Economics.
    RePEc:kap:sbusec:v:40:y:2013:i:1:p:41-57.

    Full description at Econpapers || Download paper

  19. Controlling shareholders’ opportunistic use of share repurchases. (2013). Yoon, Soon ; Kim, Hyo ; Jo, Hoje.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:41:y:2013:i:2:p:203-224.

    Full description at Econpapers || Download paper

  20. Business groups and corporate transparency in emerging markets: Empirical evidence from India. (2013). Chang, James ; Shin, Hyun ; Pattnaik, Chinmay.
    In: Asia Pacific Journal of Management.
    RePEc:kap:asiapa:v:30:y:2013:i:4:p:987-1004.

    Full description at Econpapers || Download paper

  21. Assessing methods of identifying management forecasts: CIG vs. researcher collected. (2013). Miller, Gregory S. ; Chuk, Elizabeth ; Matsumoto, Dawn.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:55:y:2013:i:1:p:23-42.

    Full description at Econpapers || Download paper

  22. The conditional nature of board characteristics in constraining earnings management in private family firms. (2013). Voordeckers, Wim ; Lybaert, Nadine ; Stockmans, Annelies .
    In: Journal of Family Business Strategy.
    RePEc:eee:fambus:v:4:y:2013:i:2:p:84-92.

    Full description at Econpapers || Download paper

  23. The role and impact of accounting in family business. (2013). Malmi, Teemu ; Songini, Lucrezia ; Gnan, Luca .
    In: Journal of Family Business Strategy.
    RePEc:eee:fambus:v:4:y:2013:i:2:p:71-83.

    Full description at Econpapers || Download paper

  24. Families as active monitors of firm performance. (2013). Lehmann, Erik ; Audretsch, David ; Hulsbeck, Marcel.
    In: Journal of Family Business Strategy.
    RePEc:eee:fambus:v:4:y:2013:i:2:p:118-130.

    Full description at Econpapers || Download paper

  25. Les particularités de la société en commandite par actions au regard des conflits dagence. (2012). CHARLIER, Patrice ; Cartier, Jean-Baptiste .
    In: Post-Print.
    RePEc:hal:journl:halshs-00807573.

    Full description at Econpapers || Download paper

  26. Economic consequences of adopting English for annual reports. (2012). Stolowy, Hervé ; Jeanjean, Thomas ; Erkens, Michael.
    In: Post-Print.
    RePEc:hal:journl:hal-00690931.

    Full description at Econpapers || Download paper

  27. Analyst following, staggered boards, and managerial entrenchment. (2012). Jiraporn, Pornsit ; Kim, Young S. ; Chintrakarn, Pandej.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:11:p:3091-3100.

    Full description at Econpapers || Download paper

  28. Family firms, debtholder–shareholder agency costs and the use of covenants in private debt. (2011). .
    In: Annals of Finance.
    RePEc:kap:annfin:v:7:y:2011:i:4:p:477-509.

    Full description at Econpapers || Download paper

  29. Gestion des résultats comptables et structure de lactionnariat : le cas français. (2011). Marsat, Sylvain ; Mard, Yves.
    In: Post-Print.
    RePEc:hal:journl:hal-00650550.

    Full description at Econpapers || Download paper

  30. How does ownership concentration exacerbate information asymmetry among equity investors?. (2011). Lee, Woo-Jong ; Hwang, Lee-Seok ; Byun, Hae-Young .
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:19:y:2011:i:5:p:511-534.

    Full description at Econpapers || Download paper

  31. Stock price volatility and overreaction in a political crisis: The effects of corporate governance and performance. (2011). Chan, Min-Lee ; Huang, I-Hsiang, ; Chang, Chih-Hsiang.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:19:y:2011:i:1:p:1-20.

    Full description at Econpapers || Download paper

  32. Trading when you cannot trade: Blackout periods in Italian firms. (2011). Barbara, Petracci .
    In: International Review of Law and Economics.
    RePEc:eee:irlaec:v:31:y:2011:i:3:p:196-204.

    Full description at Econpapers || Download paper

  33. The economic consequences of increasing the international visibility of financial reports. (2011). Stolowy, Hervé ; Jeanjean, Thomas ; Erkens, Michael.
    In: HEC Research Papers Series.
    RePEc:ebg:heccah:0957.

    Full description at Econpapers || Download paper

  34. ownership concentration and audit fees: do auditors matter most when investors are protected least ?. (2011). BEN ALI, CHIRAZ ; Lesage, Cedric.
    In: HEC Research Papers Series.
    RePEc:ebg:heccah:0951.

    Full description at Econpapers || Download paper

  35. Gouvernance familiale et politique de distribution aux actionnaires. (2011). CHARLIER, Patrice ; du Boys, Celine.
    In: Revue Finance Contrôle Stratégie.
    RePEc:dij:revfcs:v:14:y:2011:i:q1:p:5-31..

    Full description at Econpapers || Download paper

  36. Succession planning in Polish family business. An exploratory investigation (chapter 4). (2010). Wach, Krzysztof ; Surdej, Aleksander.
    In: MPRA Paper.
    RePEc:pra:mprapa:31609.

    Full description at Econpapers || Download paper

  37. Succession scenarios in Polish family firms. Empirical Study (Chapter 8). (2010). Wach, Krzysztof ; Surdej, Aleksander.
    In: MPRA Paper.
    RePEc:pra:mprapa:31605.

    Full description at Econpapers || Download paper

  38. Firm Ownership Type, Earnings Management and Auditor Relationships: Evidence from India. (2010). Ghosh, Saibal.
    In: MPRA Paper.
    RePEc:pra:mprapa:30322.

    Full description at Econpapers || Download paper

  39. The effect of CEO ownership on the information content of reported earnings. (2010). Moon, Doocheol ; Ghosh, Aloke.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:35:y:2010:i:4:p:393-410.

    Full description at Econpapers || Download paper

  40. Corporate governance and firm value during a financial crisis. (2010). Leung, Sidney ; Horwitz, Bertrand.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:34:y:2010:i:4:p:459-481.

    Full description at Econpapers || Download paper

  41. Disclosure measurement in the empirical accounting literature - a review article. (2010). Hassan, Omaima ; Marston, Claire.
    In: Accountancy Discussion Papers.
    RePEc:hwe:hwuadp:1004.

    Full description at Econpapers || Download paper

  42. Are family firms more tax aggressive than non-family firms?. (2010). Chen, Xia ; Shevlin, Terry ; Cheng, Qiang.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:95:y:2010:i:1:p:41-61.

    Full description at Econpapers || Download paper

  43. The financial reporting environment: Review of the recent literature. (2010). Lys, Thomas Z. ; Cohen, Daniel A. ; Walther, Beverly R. ; Beyer, Anne.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343.

    Full description at Econpapers || Download paper

  44. The role of information and financial reporting in corporate governance and debt contracting. (2010). Guay, Wayne R. ; Weber, Joseph P. ; Armstrong, Christopher S..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

    Full description at Econpapers || Download paper

  45. The Determinants of Regulatory Compliance: An Analysis of Insider Trading Disclosures in Italy. (2009). BIGELLI, MARCO ; Bajo, Emanuele ; Hillier, David ; Petracci, Barbara.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:90:y:2009:i:3:p:331-343.

    Full description at Econpapers || Download paper

  46. Disclosure and minority expropriation: A study of French listed firms. (2009). BEN ALI, CHIRAZ ; Chiraz, Ben Ali .
    In: Post-Print.
    RePEc:hal:journl:halshs-00460161.

    Full description at Econpapers || Download paper

  47. GOUVERNANCE FAMILIALE ET REPARTITION DE LA VALEUR : ETUDE DES POLITIQUES DE DISTRIBUTION AUX ACTIONNAIRES DES ENTREPRISES FAMILIALES COTEES. (2009). CHARLIER, Patrice ; du Boys, Celine.
    In: Post-Print.
    RePEc:hal:journl:halshs-00455729.

    Full description at Econpapers || Download paper

  48. The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333.

    Full description at Econpapers || Download paper

  49. Earnings Management and Contest to the Control: An Analysis of European Family Firms. (2008). López-Iturriaga, Félix ; Jara Bertin, Mauricio ; Jara-Bertin, Mauricio ; Lopez-Iturriaga, Felix J..
    In: MPRA Paper.
    RePEc:pra:mprapa:9660.

    Full description at Econpapers || Download paper

  50. A discussion of `corporate disclosure by family firms. (2007). HUTTON, AMY P..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:44:y:2007:i:1-2:p:287-297.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-22 23:22:05 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.