This document has not been cited yet.

1. Abbott, L.J. ; Daugherty, B. ; Parker, S. ; Peters, G.F. Internal audit quality and financial reporting quality: the joint importance of independence and competence. 2016 J. Account. Res.. 54 3-40

2. Acemoglu, D. ; Johnson, S. ; Robinson, J.A. The colonial origins of comparative development: An empirical investigation. 2001 Am. Econ. Rev.. 91 1369-1401

3. Acemoglu, D. ; Robinson, J.A. De facto political power and institutional persistence. 2006 Am. Econ. Rev.. 96 325-330

4. Acemoglu, D. ; Robinson, J.A. Economics versus politics: pitfalls of policy advice. 2013 J. Econ. Perspect.. 27 173-192

5. Acemoglu, D. ; Robinson, J.A. Persistence of power, elites, and institutions. 2008 Am. Econ. Rev.. 98 267-293

6. Acemoglu, D. ; Verdier, T. ; Robinson, J.A. “Alfred Marshall lecture” Kleptocracy and divide-and-rule: a model of personal rule. 2004 J. Eur. Econ. Assoc.. 2 162-192

7. Adam, T.R. ; Fernando, C.S. Hedging, speculation, and shareholder value. 2006 J. Financ. Econ.. 81 283-309

8. Adam, T.R. ; Fernando, C.S. ; Salas, J.M. Why do firms engage in selective hedging? Evidence from the gold mining industry. 2017 J. Bank. Financ.. 77 269-282

9. Aisedu, E. ; Lien, D. Democracy, foreign direct investment and natural resources. 2011 J. Int. Econ.. 84 99-111

10. Akerlof, G.A. The market for “lemons”: quality uncertainty and the market mechanism. 1970 Q. J. Econ.. 84 488-500
    Paper not yet in RePEc: Add citation now
    

11. Alesina, A. ; Guiliano, P. Family ties and political participation. 2011 J. Eur. Econ. Assoc.. 9 817-839

12. Alesina, A. ; Guiliano, P. The power of the family. 2010 J. Econ. Growth. 15 93-125

13. Alesina, A. ; Tabellini, G. ; Trebbi, F. Is Europe an optimal political area?. 2017 Brook. Pap. Econ. Act.. 2017 169-234

14. Allcott, H. ; Keniston, D. Dutch disease or agglomeration? The local economic effects of natural resource booms in modern America. 2018 Rev. Econ. Stud.. 85 695-731

15. Alti, A. How sensitive is investment to cash flow when financing is frictionless?. 2003 J. Financ.. 58 707-722

16. Andersen, J.J. ; Johannesen, N. ; Lassen, D.D. ; Paltseva, E. Petro rents, political institutions, and hidden wealth: evidence from offshore bank accounts. 2017 J. Eur. Econ. Assoc.. 15 818-860

17. Andersen, J.J. ; Sørensen, R.J. The zero-rent society: evidence from hydropower and petroleum windfalls in Norwegian local governments. 2022 J. Public Econ.. 209 -

18. Ansolabehere, S. ; Puy, M.S. Constitutions, federalism, and national integration. 2022 Eur. Econ. Rev.. 148 -

19. Arezki, R. ; Brückner, M. Oil rents, corruption, and state fragility: evidence from panel data regressions. 2011 Eur. Econ. Rev.. 55 955-963

20. Armand, A. ; Coutts, A. ; Vicente, P.C. ; Vilela, I. Does information break the political resource curse? Experimental evidence from Mozambique. 2020 Am. Econ. Rev.. 110 3431-3453

21. Armstrong, C.S. ; Jagolinzer, A.D. ; Larcker, D.F. Chief executive officer equity incentives and accounting irregularities. 2010 J. Account. Res.. 48 225-271

22. Asher, S. ; Novosad, P. Rent-seeking and criminal politicians: evidence from mining booms. 2023 Rev. Econ. Stat.. 113 20-39

23. Atkinson, G. ; Hamilton, K. Savings, growth and the resource curse hypothesis. 2003 World Dev.. 31 1793-1807

24. Auty, R.M. The political economy of resource-driven growth. 2001 Eur. Econ. Rev.. 45 839-846

25. Balakrishnan, K. ; Core, J.E. ; Verdi, R.S. The relation between reporting quality and financing and investment: evidence from changes in financing capacity. 2014 J. Account. Res.. 52 1-36

26. Ball, R. ; Kothari, S.P. ; Robin, A. The effect of international institutional factors on properties of accounting earnings. 2000 J. Account. Econ.. 29 1-51

27. Banerji, S. ; Duygun, M. ; Shaban, M. Political connections, bailout in financial markets and firm value. 2016 Finance. 50 388-401
    Paper not yet in RePEc: Add citation now
    

28. Barniv, R. ; Myring, M.J. ; Thomas, W.B. The association between the legal and financial reporting environments and forecast performance of individual analysts. 2005 Contemp. Account. Res.. 22 727-758

29. Barth, M.E. ; Beaver, W.H. ; Landsman, W.R. The relevance of the value relevance literature for financial accounting standard setting: another view. 2001 J. Account. Econ.. 31 77-104

30. Barth, M.E. ; Clinch, G. Revalued financial, tangible, and intangible assets: associations with share prices and non-market-based value estimates. 1998 J. Account. Res.. 36 199-233

31. Barth, M.E. ; Landsman, W.R. ; Land, M.H. International accounting standards and accounting quality. 2008 J. Account. Res.. 46 467-498

32. Bass, A.E. ; Chakrabarty, S. Resource security: competition for global resources, strategic intent, and governments as owners. 2014 J. Int. Bus. Stud.. 45 961-979

33. Beck, T. ; Clarke, G. ; Groff, A. ; Keefer, P. ; Walsh, P. New tools and new tests in comparative political economy: the database of political institutions. 2001 World Bank Econ. Rev.. 15 165-176

34. Beck, T. ; Cull, R. ; Jerome, A. Bank privatization and performance: empirical evidence from Nigeria. 2005 J. Bank. Financ.. 29 2355-2379

35. Beck, T. ; Laeven, L. Institution building and growth in transition economies. 2006 J. Econ. Growth. 11 157-186

36. Ben-Nasr, H. ; Boubakri, N. ; Cosset, J.-C. Earnings quality in privatized firms: the role of state and foreign owners. 2014 J. Account. Public Policy. 34 392-416
    Paper not yet in RePEc: Add citation now
    

37. Bertrand, M. ; Schoar, A. The role of family in family firms. 2006 J. Econ. Perspect.. 20 73-96

38. Bhattacharyya, S. ; Collier, P. Public capital in resource rich economies: is there a curse?. 2014 Oxf. Econ. Pap.. 66 1-24

39. Bhattacharyya, S. ; Hodler, R. Natural resources, democracy and corruption. 2010 Eur. Econ. Rev.. 54 608-621

40. Biddle, G.C. ; Hilary, G. Accounting quality and firm-level capital investment. 2006 Account. Rev.. 81 963-982

41. Biddle, G.C. ; Hilary, G. ; Verdi, R.S. How does financial reporting quality relate to investment efficiency?. 2009 J. Account. Econ.. 48 112-131

42. Bisin, A. ; Patacchini, E. ; Verdier, T. ; Zenou, Y. Bend it like Beckham: ethnic identity and integration. 2016 Eur. Econ. Rev.. 90 146-164

43. Boehmer, E. ; Nash, R.C. ; Netter, J.M. Bank privatization in developing and developed countries: cross-sectional evidence on the impact of economic and political factors. 2005 J. Bank. Financ.. 29 1981-2013

44. Bohn, H. ; Deacon, R.T. Ownership risk, investment, and the use of natural resources. 2000 Am. Econ. Rev.. 90 526-549

45. Borenstein, S. ; Farrell, J. Do investors forecast fat firms? Evidence from the gold-mining industry. 2007 RAND J. Econ.. 38 626-647

46. Borisova, G. ; Brockman, P. ; Salas, J.M. ; Zagorchev, A. Government ownership and corporate governance: evidence from the EU. 2012 J. Bank. Financ.. 36 2917-2934

47. Borisova, G. ; Megginson, W.L. Does government ownership affect the cost of debt? Evidence from privatization. 2011 Rev. Financ. Stud.. 24 2693-2737

48. Bortolotti, B. ; Faccio, M. Government control of privatized firms. 2009 Rev. Financ. Stud.. 22 2907-2939

49. Bortolotti, B. ; Fantini, M. ; Siniscalco, D. Privatization around the world: evidence from panel data. 2003 J. Public Econ.. 88 305-332
    Paper not yet in RePEc: Add citation now
    
50. Bortolotti, B. ; Fotak, V. ; Wolfe, B. Government share ownership and innovation: evidence from European listed firms. 2022 Università Bocconi:
    Paper not yet in RePEc: Add citation now
    

51. Bortolotti, B. ; Pinotti, P. Delayed privatization. 2008 Public Choice. 136 331-351

52. Boubakri, N. ; Cosset, J.-C. ; Guedhami, O. From state to private ownership: issues from strategic industries. 2009 J. Bank. Financ.. 33 367-379

53. Boubakri, N. ; Cosset, J.-C. ; Guedhami, O. Liberalization, corporate governance and the performance of privatized firms in developing countries. 2005 Finance. 11 767-790

54. Boubakri, N. ; Cosset, J.-C. ; Guedhami, O. Postprivatization corporate governance: the role of ownership structure and investor protection. 2005 J. Financ. Econ.. 76 369-399

55. Boubakri, N. ; Cosset, J.-C. ; Saffar, W. Political connections of newly privatized firms. 2008 Finance. 14 654-673

56. Boubakri, N. ; Cosset, J.-C. ; Saffar, W. The constraints on full privatization: international evidence. 2017 Finance. 42 392-407

57. Boubakri, N. ; Guedhami, O. ; Kwok, C.C.Y. ; Saffar, W. National culture and privatization: the relationship between collectivism and residual state ownership. 2016 J. Int. Bus. Stud.. 47 170-190

58. Boubakri, N. ; Guedhami, O. ; Kwok, C.C.Y. ; Wang, H. Is privatization a socially responsible reform?. 2019 Finance. 56 129-151

59. Boutchkova, M.K. ; Megginson, W.L. Privatization and the rise of global capital markets. 2000 Financ. Manag.. 29 31-75

60. Boycko, M. ; Shleifer, A. ; Vishny, R.W. A theory of privatisation. 1996 Econ. J.. 106 309-319

61. Bradshaw, M. ; Liao, G. ; Ma, M. Agency costs and tax planning when the government is a major shareholder. 2019 J. Account. Econ.. 67 255-277

62. British Geological Survey, World Mineral Production 2008–2012. 2014 British Geological Survey: Keyworth, England
    Paper not yet in RePEc: Add citation now
    

63. Brollo, F. ; Nannicini, T. ; Perotti, R. ; Tabellini, G. The political resource curse. 2013 Am. Econ. Rev.. 103 1759-1796

64. Burgstahler, D. ; Dichev, I. Earnings management to avoid earnings decreases and losses. 1997 J. Account. Econ.. 24 99-126

65. Burgstahler, D.C. ; Hail, L. ; Leuz, C. The importance of reporting incentives: earnings management in European private and public firms. 2006 Account. Rev.. 81 983-1016
    Paper not yet in RePEc: Add citation now
    
66. Bushman, R.M. ; Piotroski, J.D. Financial reporting incentives for conservative accounting: the influence for conservative accounting: the influence of legal and political institutions. 2006 J. Account. Econ.. 42 107-148
    Paper not yet in RePEc: Add citation now
    

67. Bushman, R.M. ; Piotroski, J.D. ; Smith, A.J. What determines corporate transparency?. 2004 J. Account. Res.. 42 207-252

68. Campello, M. ; Graham, J.R. ; Harvey, C.R. The real effects of financial constraints: evidence from a financial crisis. 2010 J. Financ. Econ.. 97 470-487

69. Cannizzaro, A.P. ; Weiner, R.J. Multinational investment and voluntary disclosure: project-level evidence from the petroleum industry. 2015 Acc. Organ. Soc.. 42 32-47

70. Cannizzaro, A.P. ; Weiner, R.J. State ownership and transparency in foreign direct investment. 2018 J. Int. Bus. Stud.. 49 172-195

71. Cappelen, A.W. ; Fjeldstad, O.H. ; Mmari, D. ; Sjursen, I.H. ; Tungodden, B. Understanding the resource curse: a large-scale experiment on corruption in Tanzania. 2021 J. Econ. Behav. Organ.. 183 129-157

72. Caprio, L. ; Faccio, M. ; McConnell, J.J. Sheltering corporate assets from political extraction. 2011 J. Law Econ. Org.. 29 332-354
    Paper not yet in RePEc: Add citation now
    

73. Caselli, F. ; Cunningham, T. Leader behaviour and the natural resource curse. 2009 Oxf. Econ. Pap.. 61 628-650

74. Chen, F. ; Hope, O.-K. ; Li, Q. ; Wang, X. Financial reporting quality and investment efficiency of private firms in emerging markets. 2011 Account. Rev.. 86 1255-1288
    Paper not yet in RePEc: Add citation now
    

75. Christensen, H.B. ; Floyd, E. ; Liu, L.Y. ; Maffett, M. The real effects of mandated information on social responsibility in financial reports: evidence from mine-safety records. 2017 J. Account. Econ.. 64 284-304

76. Chung, K.-H. ; Ghicas, D. ; Pastena, V. Lenders' use of accounting information in the oil and gas industry. 1993 Account. Rev.. 68 885-895
    Paper not yet in RePEc: Add citation now
    

77. Claessens, S. ; Djankov, S. ; Lang, L.H.P. The separation of ownership and control in east Asian corporations. 2000 J. Financ. Econ.. 58 81-112

78. Cosset, J.-C. ; Durnev, A. ; Oliveira dos Santos, I. Privatization and state ownership of natural advantage industries. 2020 Q. Rev. Econ. Finance. 76 68-83

79. Cuervo-Cazurra, A. ; Inkpen, A. ; Musacchio, A. ; Ramaswamy, K. Governments as owners: state-owned multinational companies. 2014 J. Int. Bus. Stud.. 45 919-942

80. Cull, R. ; Xu, L.C. Who gets credit? The behavior of bureaucrats and state banks in allocating credit to Chinese state-owned enterprises. 2003 J. Dev. Econ.. 71 533-559

81. D’Mello, R. ; Miranda, M. Long-term debt and overinvestment agency problem. 2010 J. Bank. Financ.. 34 324-335

82. D’Souza, J. ; Megginson, W. ; Nash, R. Effect of institutional and firm-specific characteristics on post-privatization performance: evidence from developed countries. 2005 Finance. 11 747-766

83. D’Souza, J. ; Megginson, W.L. The financial and operating performance of privatized firms during the 1990s. 1999 J. Financ.. 54 1397-1438
    Paper not yet in RePEc: Add citation now
    

84. D’Souza, J. ; Megginson, W.L. ; Ullah, B. ; Wei, Z. Growth and growth obstacles in transition economies: privatized versus de novo private firms. 2017 Finance. 42 422-438

85. D’Souza, J. ; Nash, R. Private benefits of public control: evidence of political and economic benefits of state ownership. 2017 Finance. 46 232-247

86. Davidson, R. ; Dey, A. ; Smith, A. Executives’ “off-the-job” behavior, corporate culture, and financial reporting risk. 2015 J. Financ. Econ.. 117 5-28
    Paper not yet in RePEc: Add citation now
    

87. Demsetz, H. ; Lehn, K. The structure of corporate ownership: causes and consequences. 1985 J. Polit. Econ.. 93 1155-1177

88. Dewenter, K.L. ; Malatesta, P.H. State-owned and privately owned enterprises: an empirical analysis of profitability, leverage, and labor intensity. 2001 Am. Econ. Rev.. 91 320-334
    Paper not yet in RePEc: Add citation now
    

89. Dinç, S. ; Gupta, N. The decision to privatize: finance, politics, and patronage. 2011 J. Financ.. 66 241-270

90. Dittmar, A. ; Mahrt-Smith, J. Corporate governance and the value of cash holdings. 2007 J. Financ. Econ.. 83 599-634

91. Dittmar, A. ; Mahrt-Smith, J. ; Servaes, H. International corporate governance and corporate cash holdings. 2003 J. Financ. Quant. Anal.. 38 111-133

92. Djankov, S. ; La Porta, R. ; Lopez-de-Silanes, F. ; Shleifer, A. The law and economics of self-dealing. 2008 J. Financ. Econ.. 88 430-465

93. Djankov, S. ; Murrell, P. Enterprise restructuring in transition economies: A quantitative survey. 2002 J. Econ. Lit.. 40 739-792
    Paper not yet in RePEc: Add citation now
    

94. Donders, P. ; Jara, M. ; Wagner, R. How sensitive is corporate debt to swings in commodity prices?. 2018 J. Financ. Stab.. 39 237-258

95. Durnev, A. ; Errunza, V. ; Molchanov, A. Property rights protection, corporate transparency, and growth. 2009 J. Int. Bus. Stud.. 40 1533-1562

96. Durnev, A. ; Mangen, C. Corporate investments: learning from restatements. 2009 J. Account. Res.. 47 679-720

97. Easterly, W. ; Levine, R. Tropics, germs, and crops: how endowments influence economic development. 2003 J. Monet. Econ.. 50 3-39

98. Egorov, G. ; Guriev, S. ; Sonin, K. Why resource-poor dictators allow freer media: a theory and evidence from panel data. 2009 Am. Polit. Sci. Rev.. 103 645-668

99. El Ghoul, S. ; Guedhami, O. ; Wang, H. ; Kwok, C.C.Y. Family control and corporate social responsibility. 2016 J. Bank. Financ.. 73 131-146

100. Elayan, F.A. ; Brown, K. ; Li, J. ; Chen, Y. The market response to mandatory conflict mineral disclosures. 2021 J. Bus. Ethics. 169 13-42

101. Ellison, G. ; Glaeser, E.L. The geographic concentration of industry: does natural advantage explain agglomeration?. 1999 Am. Econ. Rev.. 89 311-316

102. Enikolopov, R. ; Petrova, M. ; Zhuravaskaya, E. Media and political persuasion: evidence from Russia. 2011 Am. Econ. Rev.. 101 3253-3285

103. Estrin, S. Competition and corporate governance in transition. 2002 J. Econ. Perspect.. 16 101-124

104. Ewert, R. ; Wagenhofer, A. Effects of increasing enforcement on financial reporting quality and audit quality. 2019 J. Account. Res.. 57 121-168

105. Fama, E.F. ; French, K.R. Industry cost of equity. 1997 J. Financ. Econ.. 43 153-193

106. Fan, J.P.H. ; Wong, T.J. ; Zhang, T. Politically connected CEOs, corporate governance, and post-IPO performance of China’s newly partially privatized firms. 2007 J. Financ. Econ.. 84 330-357

107. Fearon, J.D. Ethnic and cultural diversity by country. 2003 J. Econ. Growth. 8 195-222

108. Ferracuti, E. ; Stubben, S.R. The role of financial reporting in resolving uncertainty about corporate investment opportunities. 2019 J. Account. Econ.. 68 -

109. Firth, M. ; Lin, C. ; Wong, S.M.L. Leverage and investment under a state-owned bank lending environment: evidence from China. 2008 Finance. 14 642-653

110. Francis, J.R. ; Khurana, I.K. ; Pereira, R. Disclosure incentives and effects on cost of capital around the world. 2005 Account. Rev.. 80 1125-1162
     Paper not yet in RePEc: Add citation now
     

111. Frésard, L. ; Salva, C. The value of excess cash and corporate governance: Evidence from US cross-listings. 2010 J. Financ. Econ.. 98 359-384

112. Gaio, C. ; Pinto, I. The role of state ownership on earnings quality: evidence across public and private European firms. 2018 J. Appl. Acc. Res.. 19 312-332

113. Garrett, J. ; Hoitash, R. ; Prawitt, D.F. Trust and financial reporting quality. 2014 J. Account. Res.. 52 1087-1125

114. Geng, H. ; Zhang, C. ; Zhou, F.S. Financial reporting quality and myopic investments: theory and evidence. 2023 Account. Rev.. 98 223-251
     Paper not yet in RePEc: Add citation now
     
115. Gilje, E.P. ; Loutskina, E. ; Murphy, D. Drilling and debt. 2020 J. Financ.. 75 1287-1325
     Paper not yet in RePEc: Add citation now
     

116. Gilje, E.P. ; Taillard, J.P. Do private firms invest differently than public firms? Taking cues from the natural gas industry. 2016 J. Financ.. 71 1733-1778

117. Gilje, E.P. ; Taillard, J.P. Does hedging affect firm value? Evidence from a natural experiment. 2017 Rev. Financ. Stud.. 30 4083-4132

118. Griffin, D. ; Guedhami, O. ; Kwok, C.C.Y. ; Li, K. ; Shao, L. National culture: the missing country-level determinant of corporate governance. 2017 J. Int. Bus. Stud.. 48 740-762

119. Guay, W.R. ; Kothari, S.P. ; Watts, R.L. A market-based evolution of discretionary accrual models. 1996 J. Account. Res.. 34 83-105

120. Guedhami, O. ; Pittman, J.A. ; Saffar, W. Auditor choice in politically connected firms. 2014 J. Account. Res.. 52 107-162

121. Guedhami, O. ; Pittman, J.A. ; Saffar, W. Auditor choice in privatized firms: empirical evidence on the role of state and foreign investors. 2009 J. Account. Econ.. 48 151-171

122. Gupta, N. Partial privatization and firm performance. 2005 J. Financ.. 60 987-1015

123. Guriev, S. ; Kolotilin, A. ; Sonin, K. Determinants of nationalization in the oil sector: a theory and evidence from panel data. 2011 J. Law Econ. Organ.. 27 301-323

124. Guriev, S. ; Rachinsky, A. The role of oligarchs in Russian capitalism. 2005 J. Econ. Perspect.. 19 131-150

125. Gylfason, T. ; Zoega, G. Natural resources and economic growth: the role of investment. 2006 World Econ.. 29 1091-1115

126. Hall, R.E. ; Jones, C.I. Why do some countries produce so much more output per worker than others?. 1999 Q. J. Econ.. 114 83-116

127. Ham, C. ; Lang, M. ; Seybert, N. ; Wang, S. CFO narcissism and financial reporting quality. 2017 J. Account. Res.. 55 1089-1135

128. Haushalter, G.D. Financing policy, basis risk, and corporate hedging: evidence from oil and gas producers. 2000 J. Financ.. 55 107-152

129. Hofstede, G. ; Hofstede, G.J. ; Minkov, M. Cultures and Organizations: Software of the Mind. 2010 McGraw-Hill: New York
     Paper not yet in RePEc: Add citation now
     
130. Hope, O.-K. ; Thomas, W.B. ; Vyas, D. Financial reporting quality of U.S. private and public firms. 2013 Account. Rev.. 88 1715-1742
     Paper not yet in RePEc: Add citation now
     
131. International Energy Agency, World Energy Outlook 2023. 2023 International Energy Agency: Paris, France
     Paper not yet in RePEc: Add citation now
     

132. Islam, M.A. ; van Staden, C.J. Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies. 2018 Acc. Organ. Soc.. 65 1-19

133. Iyigun, M. ; Rubin, J. ; Seror, A. A theory of cultural revivals. 2021 Eur. Econ. Rev.. 135 -

134. Jensen, M.C. Agency costs of free cash flow, corporate finance, and takeovers. 1986 Am. Econ. Rev.. 76 323-329

135. Jensen, M.C. ; Meckling, W.H. Theory of the firm: managerial behavior, agency costs and ownership structure. 1976 J. Financ. Econ.. 3 305-360

136. Jin, Y. ; Jorion, P. Firm value and hedging: evidence from U.S. oil and gas producers. 2006 J. Financ.. 61 893-919

137. Johnson, S. ; La Porta, R. ; Lopez-de-Silanes, F. ; Shleifer, A. Tunneling. 2000 Am. Econ. Rev.. 90 22-27
     Paper not yet in RePEc: Add citation now
     

138. Jones, J.J. Earnings management during import relief investigations. 1991 J. Account. Res.. 29 193-228

139. Jones, S.L. ; Megginson, W.L. ; Nash, R.C. ; Netter, J.M. Share issue privatizations as financial means to political and economic ends. 1999 J. Financ. Econ.. 53 217-253
     Paper not yet in RePEc: Add citation now
     

140. Kalcheva, I. ; Lins, K.V. International evidence on cash holdings and expected managerial agency problems. 2007 Rev. Financ. Stud.. 20 1087-1112

141. Kanagaretnam, K. ; Lim, C.Y. ; Lobo, G.J. Effects of international institutional factors on earnings quality of banks. 2014 J. Bank. Financ.. 39 87-106

142. Kellogg, R. The effect of uncertainty on investment: evidence from Texas oil drilling. 2014 Am. Econ. Rev.. 104 1698-1734

143. Kolstad, I. ; Wiig, A. Is transparency the key to reducing corruption in resource-rich countries?. 2009 World Dev.. 37 521-532

144. Kornai, J. ; Maskin, E. ; Roland, G. Understanding the soft budget constraint. 2003 J. Econ. Lit.. 41 1095-1136

145. Kothari, S.P. ; Leone, A.J. ; Wasley, C.E. Performance matched discretionary accrual measures. 2005 J. Account. Econ.. 39 163-197

146. La Porta, R. ; Lopez-de-Silanes, F. ; Shleifer, A. Corporate ownership around the world. 1999 J. Financ.. 54 471-517

147. La Porta, R. ; Lopez-de-Silanes, F. ; Shleifer, A. ; Vishny, R. Investor protection and corporate valuation. 2002 J. Financ.. 57 1147-1170

148. La Porta, R. ; Lopez-de-Silanes, F. ; Shleifer, A. ; Vishny, R.W. Law and finance. 1998 J. Polit. Econ.. 106 1113-1155
     Paper not yet in RePEc: Add citation now
     

149. Lamont, O. Cash flow and investment: evidence from internal capital markets. 1997 J. Financ.. 52 83-109

150. Lang, M. ; Lins, K.V. ; Maffett, M. Transparency, liquidity, and valuation: international evidence on when transparency matters most. 2012 J. Account. Res.. 50 729-774

151. Lawrence, A. Individual investors and financial disclosure. 2013 J. Account. Econ.. 56 130-147

152. Leuz, C. ; Lins, K.V. ; Warnock, F.E. Do foreigners invest less in poorly governed firms?. 2009 Rev. Financ. Stud.. 22 3245-3285

153. Leuz, C. ; Nanda, D. ; Wysocki, P.D. Earnings management and investor protection: an international comparison. 2003 J. Financ. Econ.. 69 505-527

154. Leuz, C. ; Wysocki, P.D. The economics of disclosure and financial reporting regulation: evidence and suggestions for future research. 2016 J. Account. Res.. 54 525-622

155. Li, F. Annual report readability, current earnings, and earnings persistence. 2008 J. Account. Econ.. 45 221-247

156. Li, J. ; Shan, Y. ; Tian, G. ; Hao, X. Labor cost, government intervention, and corporate innovation: evidence from China. 2020 Finance. 64 -

157. Litov, L.P. ; Moreton, P. ; Zenger, T.R. Corporate strategy, analyst coverage, and the uniqueness paradox. 2012 Manag. Sci.. 58 1797-1815

158. Liu, X. ; Saidi, R. ; Bazaz, M. Institutional incentives and earnings quality: the influence of government ownership in China. 2014 J. Contemp. Account. Econ.. 10 248-261

159. Malmquist, D.H. Efficient contracting and the choice of accounting method in the oil and gas industry. 1990 J. Account. Econ.. 12 173-205

160. Manzetti, L. The politics of privatization and deregulation in Latin America. 1994 Q. Rev. Econ. Finance. 34 43-76

161. Mariotti, S. ; Marzano, R. Varieties of capitalism and the internationalization of state-owned enterprises. 2019 J. Int. Bus. Stud.. 50 669-691

162. Marquardt, C.A. ; Wiedman, C.I. How are earnings managed? An examination of specific accruals. 2004 Contemp. Account. Res.. 21 461-491

163. Matsen, E. ; Natvik, G.J. ; Torvik, R. Petro populism. 2016 J. Dev. Econ.. 118 1-12
     Paper not yet in RePEc: Add citation now
     
164. McNichols, M.F. ; Stubben, S.R. Does earnings management affect firms’ investment decisions?. 2008 Account. Rev.. 83 1571-1603
     Paper not yet in RePEc: Add citation now
     

165. Megginson, W.L. ; Nash, R.C. ; Netter, J.M. ; Poulsen, A.B. The choice of private versus public capital markets: evidence from privatizations. 2004 J. Financ.. 59 2835-2870

166. Megginson, W.L. ; Netter, J.N. From state to market: a survey of empirical studies on privatization. 2001 J. Econ. Lit.. 39 321-389

167. Megginson, W.L. ; Ullah, B. ; Wei, Z. State ownership, soft-budget constraints, and cash holdings: evidence from China’s privatized firms. 2014 J. Bank. Financ.. 48 276-291

168. Mehlum, H. ; Moene, K. ; Torvik, R. Institutions and the resource curse. 2006 Econ. J.. 116 1-20

169. Moel, A. ; Tufano, P. When are real options exercised? An empirical study of mine closures. 2002 Rev. Financ. Stud.. 15 35-64

170. Myers, S.C. ; Rajan, R.G. The paradox of liquidity. 1998 Q. J. Econ.. 113 733-771

171. Naidu, D. ; Ranjeeni, K. Is customers’ financial reporting quality associated with suppliers’ decision to contract?. 2024 Account. Rev.. -
     Paper not yet in RePEc: Add citation now
     
172. Natural Resource Governance Institute, The National Oil Company Database. 2019 Natural Resource Governance Institute: New York, NY
     Paper not yet in RePEc: Add citation now
     
173. Ohlson, J.A. Earnings, book values and dividends in security valuation. 1995 Contemp. Account. Res.. 11 661-687
     Paper not yet in RePEc: Add citation now
     

174. Olivier, J. ; Thoenig, M. ; Verdier, T. Globalization and the dynamics of cultural identity. 2008 J. Int. Econ.. 76 356-370

175. Pagano, M. ; Volpin, P. “Alfred Marshall Lecture” shareholder protection, stock market development, and politics. 2006 J. Eur. Econ. Assoc.. 4 315-341
     Paper not yet in RePEc: Add citation now
     

176. Perotti, E.C. Credible privatization. 1995 Am. Econ. Rev.. 85 847-859

177. Perssons, T. ; Tabellini, G. Culture, institutions, and policy. 2021 En : Bisin, A. ; Federico, G. Handbook of Historical Economics. Academic Press: London, United Kingdom
     Paper not yet in RePEc: Add citation now
     

178. Petersen, M.A. Estimating standard errors in finance panel data sets: comparing approaches. 2009 Rev. Financ. Stud.. 22 435-480

179. Pinkowitz, L. ; Stulz, R. ; Williamson, R. Does the contribution of corporate cash holdings and dividends to firm value depend on governance? A cross-country analysis. 2006 J. Financ.. 61 2725-2751

180. Piotroski, J.D. ; Wong, T.J. ; Zhang, T. Political incentives to suppress negative information: evidence from Chinese listed firms. 2014 J. Account. Res.. 53 405-459
     Paper not yet in RePEc: Add citation now
     

181. Rajan, R.G. ; Zingales, L. The great reversals: the politics of financial development in the twentieth century. 2003 J. Financ. Econ.. 69 5-50

182. Richardson, S. Over-investment of free cash flow. 2006 Rev. Acc. Stud.. 11 159-189
     Paper not yet in RePEc: Add citation now
     

183. Robinson, J.A. ; Torvik, R. A political economy theory of the soft budget constraint. 2009 Eur. Econ. Rev.. 53 786-798

184. Robinson, J.A. ; Torvik, R. White elephants. 2005 J. Public Econ.. 89 197-210
     Paper not yet in RePEc: Add citation now
     

185. Robinson, J.A. ; Torvik, R. ; Verdier, T. Political foundations of the resource curse. 2006 J. Dev. Econ.. 79 447-468

186. Robinson, J.A. ; Verdier, T. The political economy of clientelism. 2013 Scand. J. Econ.. 115 260-291

187. Rosenbaum, P. ; Rubin, D. The central role of the propensity score in observational studies for casual effects. 1983 Biometrika. 70 41-55
     Paper not yet in RePEc: Add citation now
     
188. Ross, M.L. Does oil hinder democracy?. 2001 World Polit.. 53 325-361
     Paper not yet in RePEc: Add citation now
     
189. Ross, M.L. The political economy of the resource curse. 1999 World Polit.. 51 297-322
     Paper not yet in RePEc: Add citation now
     

190. Roychowdhury, S. ; Shroff, N. ; Verdi, R.S. The effects of financial reporting and disclosure on corporate investment: a review. 2019 J. Account. Econ.. 68 -

191. Sachs, J.D. Toward an international migration regime. 2016 Am. Econ. Rev.. 106 451-455

192. Sachs, J.D. ; Warner, A.M. The curse of natural resources. 2001 Eur. Econ. Rev.. 45 827-838

193. Sala-i-Martin, X. ; Subramanian, A. Addressing the natural resource curse: an illustration from Nigeria. 2012 J. Afr. Econ.. 22 570-615
     Paper not yet in RePEc: Add citation now
     

194. Sapienza, P. The effects of government ownership on bank lending. 2004 J. Financ. Econ.. 72 357-384

195. Shleifer, A. State versus private ownership. 1998 J. Econ. Perspect.. 12 133-150

196. Shleifer, A. ; Vishny, R.W. A survey of corporate governance. 1997 J. Financ.. 52 737-783

197. Shleifer, A. ; Vishny, R.W. Corruption. 1993 Q. J. Econ.. 108 599-617
     Paper not yet in RePEc: Add citation now
     

198. Shleifer, A. ; Vishny, R.W. Politicians and firms. 1994 Q. J. Econ.. 109 995-1025

199. Stiglitz, J.E. The contributions of the economics of information to twentieth century economics. 2000 Q. J. Econ.. 115 1441-1478

200. Subramanian, K. ; Megginson, W. Employment protection laws and privatization. 2018 J. Law Econ.. 61 97-123

201. Sun, Q. ; Tong, W.H.S. China share issue privatization: the extent of its success. 2003 J. Financ. Econ.. 70 183-222
     Paper not yet in RePEc: Add citation now
     
202. The Economist, Green­Resource Nationalism: Wrangling over White Gold. 2023 :
     Paper not yet in RePEc: Add citation now
     

203. Tornell, A. ; Lane, P.R. The voracity effect. 1999 Am. Econ. Rev.. 89 22-46

204. Torvik, R. Natural resources, rent seeking and welfare. 2002 J. Dev. Econ.. 67 455-470

205. Torvik, R. Why do some resource-abundant countries succeed while others do not?. 2009 Oxf. Rev. Econ. Policy. 25 241-256

206. UNCTAD, World investment report 2023. 2023 En : United Nations Conference on Trade and Development, Geneva, Switzerland. :
     Paper not yet in RePEc: Add citation now
     

207. van der Ploeg, F. Natural resources: curse or blessing?. 2011 J. Econ. Lit.. 49 366-420

208. van der Ploeg, F. ; Poelhekke, S. Volatility and the natural resource curse. 2009 Oxf. Econ. Pap.. 61 727-760

209. Venables, A.J. Using natural resources for development: why has it proven so difficult?. 2016 J. Econ. Perspect.. 30 161-184

210. Vickers, J. ; Yarrow, G. Economic perspectives on privatization. 1991 J. Econ. Perspect.. 5 111-132

211. Wang, Q. ; Wong, T.J. ; Xia, L. State ownership, the institutional environment, and auditor choice: evidence from China. 2008 J. Account. Econ.. 46 112-134

212. Wei, C. State ownership and target setting: evidence from publicly listed companies in China. 2021 Contemp. Account. Res.. 38 1925-1960
     Paper not yet in RePEc: Add citation now
     

213. Williamson, O.E. Corporate finance and corporate governance. 1988 J. Financ.. 43 567-591

214. Wurgler, J. Financial markets and the allocation of capital. 2000 J. Financ. Econ.. 58 187-214

1. The impact of automation on firms reporting quality. (2025). Walser, Tanja ; Oesch, David.
   In: Journal of Corporate Finance.
   RePEc:eee:corfin:v:92:y:2025:i:c:s0929119924001457.

   Full description at Econpapers || Download paper

2. State ownership and financial reporting quality: Evidence from natural advantage industries. (2025). Dos, Igor Oliveira ; Durnev, Art ; Boubakri, Narjess.
   In: Journal of Corporate Finance.
   RePEc:eee:corfin:v:91:y:2025:i:c:s0929119924001494.

   Full description at Econpapers || Download paper

3. Internal audit in microfinance institutions‐ evidence from transitional and developing economies. (2024). Redmayne, Nives Botica ; Gyapong, Ernest ; Ehalaiye, Dimu ; Omidiji, Abiodun.
   In: Economics of Transition and Institutional Change.
   RePEc:wly:ectrin:v:32:y:2024:i:1:p:109-141.

   Full description at Econpapers || Download paper

4. The Impact of Changing External Auditors, Auditor Tenure, and Audit Firm Type on the Quality of Financial Reports on the Saudi Stock Exchange. (2024). Islam, Sardar ; Prokofieva, Maria ; Hamdan, Abdulkarim.
   In: JRFM.
   RePEc:gam:jjrfmx:v:17:y:2024:i:9:p:407-:d:1475232.

   Full description at Econpapers || Download paper

5. Enhancing Internal Control Mechanisms in Local Government Organizations: A Crucial Step towards Mitigating Corruption and Ensuring Economic Development. (2024). Kounadeas, Theodoros ; Boufounou, Paraskevi ; Argyropoulos, Panagiotis ; Eriotis, Nikolaos ; Poulopoulos, John.
   In: Economies.
   RePEc:gam:jecomi:v:12:y:2024:i:4:p:78-:d:1365886.

   Full description at Econpapers || Download paper

6. Do international tax treaties govern financial report quality?. (2024). Li, YI ; Lu, Jiani ; Chen, Dong.
   In: Research in International Business and Finance.
   RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000382.

   Full description at Econpapers || Download paper

7. IT governance and IT controls: Analysis from an internal auditing perspective. (2024). Wu, Tung-Hsien ; Huang, Shaio Yan ; Yen, David C ; Chiu, An-An.
   In: International Journal of Accounting Information Systems.
   RePEc:eee:ijoais:v:52:y:2024:i:c:s1467089523000556.

   Full description at Econpapers || Download paper

8. The Impact of Internal Audit Function on Corporate Governance: A Case of NSSA, Zimbabwe (2018-2022). (2023). Sitsha, Lovemore ; Wadesango, Newman ; Nyakumwa, Blessing.
   In: Journal of Economic and Social Development.
   RePEc:ris:joeasd:0036.

   Full description at Econpapers || Download paper

9. Literature Review of the influence of Internal Audit Function on Corporate Governance. (2023). Sitsha, Lovemore ; Nyakumwa, Blessing ; Wadesango, Newman.
   In: Journal of Economic and Social Development.
   RePEc:ris:joeasd:0031.

   Full description at Econpapers || Download paper

10. How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model. (2023). Chen, Ya-Hui ; Liu, Shih-Hsun ; Wang, Kung-Jeng.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:2:p:1547-:d:1034621.

    Full description at Econpapers || Download paper

11. L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna. (2023). Persiani, Niccol ; Marciacano, Milena ; Vannini, Ilaria Elisa ; Langella, Cecilia.
    In: MECOSAN.
    RePEc:fan:mesame:v:html10.3280/mesa2023-127oa17872.

    Full description at Econpapers || Download paper

12. How can governance, human capital, and communication practices enhance internal audit quality?. (2023). Thiery, Stephanie ; Lhuillery, Stephane ; Tellechea, Marion.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000459.

    Full description at Econpapers || Download paper

13. Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management. (2023). Romney, Miles A ; Eulerich, Marc ; Chyz, James A ; Fligge, Benjamin.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000228.

    Full description at Econpapers || Download paper

14. Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts. (2023). Sun, Xiaojie Christine ; Lyu, Meng ; Wang, Bing.
    In: Abacus.
    RePEc:bla:abacus:v:59:y:2023:i:1:p:258-299.

    Full description at Econpapers || Download paper

15. Information Asymmetries and Intra-Company Monitoring: an Empirical Analysis of Nonlinear Relationships Between Company Characteristics and the Size of the Internal Audit Function. (2022). Eulerich, Marc ; Lohmann, Christian.
    In: Schmalenbach Journal of Business Research.
    RePEc:spr:sjobre:v:74:y:2022:i:1:d:10.1007_s41471-021-00128-2.

    Full description at Econpapers || Download paper

16. Audit interne et gouvernance dentreprise : une lecture théorique au sein des entreprises publiques. (2022). BOUBAKARY, Ben.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-03705132.

    Full description at Econpapers || Download paper

17. L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna. (2022). Persiani, Niccol ; Marciacano, Milena ; Vannini, Ilaria Elisa ; Langella, Cecilia.
    In: MECOSAN.
    RePEc:fan:mesame:v:html10.3280/mesa2022-123oa15580.

    Full description at Econpapers || Download paper

18. Multi-objective competency-based approach to project scheduling and staff assignment: Case study of an internal audit project. (2022). Wang, Xiong ; Chang, Ching-Ter.
    In: Socio-Economic Planning Sciences.
    RePEc:eee:soceps:v:81:y:2022:i:c:s0038012121001749.

    Full description at Econpapers || Download paper

19. The impact of air pollution on financial reporting quality: evidence from China. (2022). Xue, Xingnan ; Hu, Nan ; Liu, Ling.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:62:y:2022:i:3:p:3609-3644.

    Full description at Econpapers || Download paper

20. Internal auditor selection using a TOPSIS/non-linear programming model. (2021). Petridis, Konstantinos ; Drogalas, Georgios ; Zografidou, Eleni.
    In: Annals of Operations Research.
    RePEc:spr:annopr:v:296:y:2021:i:1:d:10.1007_s10479-019-03307-x.

    Full description at Econpapers || Download paper

21. Internal Audit Function Quality and Audit Committees Practices: Survey Evidence from Jordan. (2021). al Sawalqa, Fawzi A ; Qtish, Atala.
    In: Business and Economic Research.
    RePEc:mth:ber888:v:11:y:2021:i:2:p:20-43.

    Full description at Econpapers || Download paper

22. Internal Audit Function Quality and Corporate Governance: The Case of Greece. (2021). Bekiaris, Michalis ; Vadasi, Christina ; Andrikopoulos, Andreas.
    In: Multinational Finance Journal.
    RePEc:mfj:journl:v:25:y:2021:i:1-2:p:1-61.

    Full description at Econpapers || Download paper

23. Do Management Training Grounds Reduce Internal Auditor Objectivity and External Auditor Reliance? The Influence of Family Firms. (2021). Sweeney, John T ; Suh, Ik Seon ; Masli, Adi.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:173:y:2021:i:1:d:10.1007_s10551-020-04507-3.

    Full description at Econpapers || Download paper

24. Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia. (2021). Wan-Hussin, Wan Nordin ; Fitri, Hadiati ; Salim, Basariah.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:44:y:2021:i:c:s1061951821000380.

    Full description at Econpapers || Download paper

25. Determinants of outsourced internal audit function: a further analysis. (2020). Baatwah, Saeed Rabea ; Al-Qadasi, Adel Ali.
    In: Eurasian Business Review.
    RePEc:spr:eurasi:v:10:y:2020:i:4:d:10.1007_s40821-019-00142-9.

    Full description at Econpapers || Download paper

26. The Attributes of Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis. (2020). Djaddang, Syahril ; Ghozali, Imam ; Syam, Ardiansyah M.
    In: International Journal of Financial Research.
    RePEc:jfr:ijfr11:v:11:y:2020:i:2:p:311-322.

    Full description at Econpapers || Download paper

27. The Impact of Audit Quality, Audit Committee and Financial Reporting Quality: Evidence from Malaysia. (2020). Hasan, Shahanif ; Abdul, Mohamad Ali ; Azlina, Aza.
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2020-05-31.

    Full description at Econpapers || Download paper

28. The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. (2019). Chang, Yu-Tzu ; Chi, Wuchun ; Cheng, Rainbow K.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:15:y:2019:i:1:p:1-19.

    Full description at Econpapers || Download paper

29. New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre.
    In: Accounting Perspectives.
    RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

    Full description at Econpapers || Download paper

30. Antecedents of burnout and its relationship to internal audit quality. (2018). Salleh, Zalailah ; al Shbail, Mohannad ; Mohd, M N.
    In: Business and Economic Horizons (BEH).
    RePEc:pdc:jrnbeh:v:14:y:2018:i:4:p:789-817.

    Full description at Econpapers || Download paper

31. The Impact of the Internal Audit on the Quality of Accounting Information in the Jordanian Commercial Banks. (2018). al Omari, Rania ; Soda, Mohammed Zakaria ; Al-Chahadah, Abdul Razzak.
    In: International Journal of Economics and Finance.
    RePEc:ibn:ijefaa:v:10:y:2018:i:9:p:157.

    Full description at Econpapers || Download paper

32. Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy. (2018). Cheng, Xinsheng ; Ud, Nizam ; Banbhan, Ashfaque.
    In: Sustainability.
    RePEc:gam:jsusta:v:10:y:2018:i:12:p:4697-:d:189389.

    Full description at Econpapers || Download paper

33. The Value of Public Sector Risk Management: An Empirical Assessment of Ghana. (2018). Kong, Yusheng ; Lartey, Peter Yao ; Biswas, Nirmalya B ; Maci, Fatoumata Binta.
    In: Administrative Sciences.
    RePEc:gam:jadmsc:v:8:y:2018:i:3:p:40-:d:161073.

    Full description at Econpapers || Download paper

34. Credibility of sustainability reports: The contribution of audit committees. (2018). Zaman, Mahbub ; Alshaer, Habiba.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:27:y:2018:i:7:p:973-986.

    Full description at Econpapers || Download paper

35. The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross€ listed in the US. (2018). Bajra, Ujkan ; Cadez, Simon.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:28:y:2018:i:2:p:152-166.

    Full description at Econpapers || Download paper

Report date: 2025-10-03 21:35:05 || Missing content? Let us know