Ackert, L. ; Athanassakos, G. Prior uncertainty, analyst bias, and subsequent abnormal returns. 1997 Journal of Financial Research. 20 263-273
- Babalyan, L. . 2001 En : Association between accounting earnings and stock returns as a measure of value relevance of accounting standards: Empirical evidence from the Swiss market (EFA 2002 Berlin Meeting Discussion Paper). :
Paper not yet in RePEc: Add citation now
Bae, K.H. ; Bailey, W. ; Mao, C.X. Stock market liberalization and the information environment. 2006 Journal of International Money and Finance. 25 404-428
- Barth, M. ; Landsman, W. ; Lang, M. ; Williams, C.D. Are IFRS-based and U.S. GAAP-based accounting amounts comparable?. 2012 Journal of Accounting and Economics. 54 68-93
Paper not yet in RePEc: Add citation now
Basu, S. The conservatism principle and the asymmetric timeliness of earnings. 1997 Journal of Accounting and Economics. 24 3-37
Bhattacharya, U. ; Daouk, H. The world price of insider trading. 2002 The Journal of Finance. 57 75-108
Bissessur, S. ; Hodgson, A. Stock market synchronicity – an alternative approach to assessing the information impact of Australian IFRS. 2012 Accounting and Finance. 52 187-212
Boudoukh, J. ; Feldman, R. ; Kogan, S. ; Richardson, M. Which news moves stock prices? A textual analysis. 2013 National Bureau of Economic Research:
Bris, A. ; Goetzmann, W. ; Zhu, N. Efficiency and the bear: Short sales and markets around the world. 2007 The Journal of Finance. 62 1029-1079
Brockman, P. ; Yan, X.S. Block ownership and firm-specific information. 2009 Journal of Banking & Finance. 33 308-316
Bushman, R. ; Piotroski, J. ; Smith, A. What determines corporate transparency?. 2004 Journal of Accounting Research. 42 207-252
Carney, R.W. ; Child, T.B. Changes to the ownership and control of East Asian corporations between 1996 and 2008: The primacy of politics. 2013 Journal of Financial Economics. 107 494-513
Chang, E. ; Cheng, J. ; Pinegar, M. ; Yu, Y. Short-sale constraints: Reductions in costs of capital or overvaluation? Evidence from Hong Kong. 2012 Pacific-Basin Finance Journal. 20 506-520
Cheng, L.T.W. ; Leung, T.Y. ; Yu, W. Information arrival, changes in R-square and pricing asymmetry of corporate news. 2014 International Review of Economics & Finance. 33 67-81
Claessens, S. ; Djankov, S. ; Fan, J. ; Lang, L.H.P. Disentangling the incentive and entrenchment effects of large shareholding. 2002 The Journal of Finance. 57 2741-2771
- Crawford, S. ; Roulstone, D.T. ; So, E. Analyst initiations of coverage and stock return synchronicity. 2012 The Accounting Review. 87 1527-1553
Paper not yet in RePEc: Add citation now
Dahlquist, M. ; Pinkowitz, L. ; Stulz, R.M. ; Williamson, R. Corporate governance and home bias. 2003 Journal of Financial and Quantitative Analysis. 38 87-110
Dasgupta, S. ; Gan, J. ; Gao, N. Transparency, price informativeness, and stock return synchronicity: Theory and evidence. 2010 Journal of Financial and Quantitative Analysis. 45 1189-1220
- Daske, H. ; Hail, L. ; Leuz, C. ; Verdi, R. . 2009 En : Adopting a label: Heterogeneity in the economic consequence of IFRS adoptions. Working Paper, University of Mannheim:
Paper not yet in RePEc: Add citation now
- DeFond, M.L. ; Hung, M. ; Li, S. ; Li, Y. Does mandatory IFRS adoption affect crash risk?. 2015 The Accounting Review. 90 265-299
Paper not yet in RePEc: Add citation now
Dimson, E. Risk measurement when shares are subject to infrequent trading. 1979 Journal of Financial Economics. 5 263-278
Dittmar, A. ; Smith, J.M. Corporate governance and the value of cash holdings. 2007 Journal of Financial Economics. 83 599-634
Doan, A.T. ; Phan, T. ; Lin, K.L. Governance quality, bank price synchronicity and political uncertainty. 2020 International Review of Economics & Finance. 69 231-262
Doidge, C. ; Karolyi, G.A. ; Stulz, R.M. Why do countries matter so much for corporate governance?. 2007 Journal of Financial Economics. 86 1-39
Durnev, A. ; Morck, R. ; Yeung, B. Does greater firm-specific return variation mean more or less informed stock pricing?. 2003 Journal of Accounting Research. 41 797-836
Faccio, M. ; Lang, L.P.H. ; Young, L. Dividends and expropriation. 2001 The American Economic Review. 91 54-78
Fama, E. ; Jensen, M.C. Separation of ownership and control. 1983 The Journal of Law and Economics. 26 301-325
Fama, E. ; MacBeth, J. Risk, return, and equilibrium: Empirical tests. 1973 Journal of Political Economy. 81 607-636
Fan, J.P.H. ; Wong, T.J. Corporate ownership structure and the informativeness of accounting earnings in East Asia. 2002 Journal of Accounting and Economics. 33 401-425
Fernandes, N. ; Ferreira, M.A. Insider trading laws and stock price informativeness. 2009 Review of Financial Studies. 22 1845-1887
Ferreira, M. ; Laux, P. Corporate governance, idiosyncratic risk, and information flow. 2007 The Journal of Finance. 62 951-989
- Financial Accounting Standards Board, The IASC-U.S. comparison project. 1999 En : A report on the similarities and differences between IASC standards and U.S. GAAP. CT Author: Norwalk
Paper not yet in RePEc: Add citation now
Giannetti, M. ; Koskinen, Y. Investor protection, equity returns, and financial globalization. 2010 Journal of Financial and Quantitative Analysis. 45 135-168
- Goncharov, I. ; Zimmermann, J. Do accounting standards influence the level of earnings management? Evidence from Germany. 2007 Unternehmung. 61 371-388
Paper not yet in RePEc: Add citation now
Gopalan, R. ; Jayaraman, S. Private control benefits and earnings management: Evidence from insider controlled firms. 2012 Journal of Accounting Research. 50 117-157
Gordon, L.A. ; Pound, J. Information, ownership structure, and shareholder voting: Evidence from shareholder-sponsored corporate governance proposals. 1993 The Journal of Finance. 48 697-718
Gul, F. ; Kim, J. ; Qiu, A. Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China. 2010 Journal of Financial Economics. 95 425-442
Haggard, K. ; Martin, X. ; Perreira, R. Does voluntary disclosure improve stock price informativeness?. 2008 Financial Management. 37 747-768
- Harris, M. ; Muller, K. The market valuation of IADS versus U.S. GAAP accounting measure using Form 20-F reconciliations. 1999 Journal of Accounting and Economics. 26 285-312
Paper not yet in RePEc: Add citation now
Haw, I.-M. ; Hu, B. ; Hwang, L.S. ; Wu, W. Ultimate ownership, income management and legal and extra-legal institutions. 2004 Journal of Accounting Research. 44 485-531
- Holderness, C.G. Culture and the ownership concentration of public corporations around the world. 2014 Journal of Corporate Finance. 1-18
Paper not yet in RePEc: Add citation now
Hope, O.-K. Accounting policy disclosures and analysts' forecast. 2003 Contemporary Accounting Research. 20 295-321
Hope, O.-K. Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An International study. 2003 Journal of Accounting Research. 41 235-272
Hutton, A.P. ; Marcus, A.J. ; Tehranian, H. Opaque financial reports, R2, and crash risk. 2009 Journal of Financial Economics. 94 67-86
Jensen, M.C. Agency cost of free cash flow, corporate finance, and takeovers. 1986 The American Economic Review. 76 323-329
Jin, L. ; Myers, S.C. R2 around the world: New theory and new tests. 2006 Journal Of Financial Economics. 79 257-292
- Kim, J.B. ; Shi, H. Voluntary IFRS adoption, analyst coverage, and information quality: International evidence. 2012 Journal of International Accounting Research. 11 45-76
Paper not yet in RePEc: Add citation now
La Porta, R. ; Lopez-De-Silanes, F. ; Shleifer, A. Corporate ownership around the world. 1999 The Journal of Finance. 54 471-518
La Porta, R. ; Lopez-de-Silanes, F. ; Shleifer, A. What works in securities laws?. 2006 The Journal of Finance. 61 1-32
La Porta, R. ; Lopez-de-Silanes, F. ; Shleifer, A. ; Vishny, R. Investor protection and corporate governance. 2000 Journal of Financial Economics. 58 3-27
La Porta, R. ; Lopez-de-Silanes, F. ; Shleifer, A. ; Vishny, R. Law and finance. 1998 Journal of Political Economy. 106 1113-1115
- Lang, M.H. ; Lundholm, R.J. Corporate disclosure policy and analysts behavior. 1996 The Accounting Review. 71 467-492
Paper not yet in RePEc: Add citation now
Leuz, C. ; Nanda, D. ; Wysocki, P.D. Investor protection and earnings management: An international comparison. 2003 Journal of Financial Economics. 69 506-527
Li, K. ; Morck, R. ; Yang, F. ; Yeung, B. Firm-specific variation and openness in emerging markets. 2004 The Review of Economics and Statistics. 86 658-669
- Lim, C.Y. ; Tan, M.S. Control divergence, timeliness in loss recognition, and the role of auditor specialization: Evidence from around the world. 2009 Journal of Accounting, Auditing and Finance. 24 295-332
Paper not yet in RePEc: Add citation now
Lin, C.M. ; Chan, M.L. ; Chien, I.H. ; Li, K.H. The relationship between cash value and accounting conservatism: The role of controlling shareholders. 2018 International Review of Economics & Finance. 55 233-245
Lins, K.V. Equity ownership and firm value in emerging markets. 2003 Journal of Financial and Quantitative Analysis. 38 159-184
McConnell, J. ; Servaes, H. Additional evidence on equity ownership and corporate value. 1990 Journal of Financial Economics. 27 595-612
Morck, R. ; Shleifer, A. ; Vishny, R. Management ownership and market valuation: An empirical analysis. 1988 Journal of Financial Economics. 20 293-315
- Morck, R. ; Yeung, B. ; Yu, W. R2 and the economy. 2013 Annual Review of Financial Economics. 5 143-166
Paper not yet in RePEc: Add citation now
- Morck, R. ; Yeung, B. ; Yu, W. The information content of stock markets: Why do emerging markets have synchronous stock price movement?. 2000 Journal of Financial Economics. 58 215-260
Paper not yet in RePEc: Add citation now
Myers, S.C. The capital structure puzzle. 1984 The Journal of Finance. 39 575-592
O'Connor, T. ; Kinsella, S. ; O'Sullivan, V. Legal protection of investors, corporate governance, and investable premia in emerging markets. 2014 International Review of Economics & Finance. 29 426-439
Petersen, M.A. Estimating standard errors in finance panel data sets: Comparing approaches. 2009 Review of Financial Studies. 22 435-480
- Piotroski, J.D. ; Roulstone, D.T. The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm-specific information into stock prices. 2004 The Accounting Review. 79 1119-1151
Paper not yet in RePEc: Add citation now
Shleifer, A. ; Vishny, R. A survey of corporate governance. 1997 The Journal of Finance. 42 737-783
Shleifer, A. ; Vishny, R. Management entrenchment: The case of manager-specific investments. 1989 Journal of Financial Economics. 25 123-139
Siegel, J.I. ; Licht, A.N. ; Schwartz, S.H. Egalitarianism and international investment. 2011 Journal of Financial Economics. 621-642
Stulz, R. Managerial control of voting rights: Financial policies and the market for corporate control. 1988 Journal of Financial Economics. 20 25-54
- Wang, W.J. ; Yu, W. Insider ownership and analyst forecast properties. 2019 Journal of Accounting, Auditing & Finance. 34 125-150
Paper not yet in RePEc: Add citation now
Wang, W.J. ; Yu, W. The information content of stock prices, legal environments, and accounting standards: International evidence. 2015 European Accounting Review. 24 471-493
Warfield, T.D. ; Wild, J.J. ; Wild, K.L. Managerial ownership, accounting choices, and informativeness of earnings. 1995 Journal of Accounting and Economics. 20 61-91
- Watts, R.L. Conservatism in accounting part I: Explanations and implications. 2003 Accounting Horizons. 17 207-221
Paper not yet in RePEc: Add citation now
Wurgler, J. Financial markets and the allocation of capital. 2000 Journal of Financial Economics. 58 187-214
Zhou, J. ; Lan, W. Investor protection and cross-border acquisitions by Chinese listed firms: The moderating role of institutional shareholders. 2018 International Review of Economics & Finance. 56 438-450