Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature

PM Healy, KG Palepu - Journal of accounting and economics, 2001 - Elsevier
Financial reporting and disclosure are potentially important means for management to
communicate firm performance and governance to outside investors. We provide a …

The economic implications of corporate financial reporting

JR Graham, CR Harvey, S Rajgopal - Journal of accounting and economics, 2005 - Elsevier
We survey and interview more than 400 executives to determine the factors that drive
reported earnings and disclosure decisions. We find that managers would rather take …

[PDF][PDF] A simple model of capital market equilibrium with incomplete information

RC Merton - 1987 - dspace.mit.edu
The sphere of modern financial economics encompases finance, micro investment theory
and much of the economics of uncertainty. As is evident from its influence on other branches …

COMPREHENSIVENESS OF DISCLOSURE OF NON‐FINANCIAL COMPANIES: LISTED ON THE AMMAN FINANCIAL MARKET

K Naser - International Journal of Commerce and Management, 1998 - emerald.com
After the ratification of the peace treaty and the establishment of diplomatic relations with
Israel, Jordan was expected to play a major role in the Middle East financial market. As a …

Compliance with the disclosure requirements of Germany's new market: IAS versus US GAAP

M Glaum, DL Street - Journal of International Financial …, 2003 - Wiley Online Library
This research examines compliance with both International Accounting Standards (IAS) and
United States Generally Accepted Accounting Principles (US GAAP) for companies listed on …

Economic incentives for voluntary reporting on internal risk management and control systems

R Deumes, WR Knechel - Auditing: A journal of practice & …, 2008 - publications.aaahq.org
This paper investigates managers' economic incentives for voluntary reporting on risk
management and internal control using a sample of publicly traded firms in The Netherlands …

The determinants of forward‐looking information in annual reports of UAE companies

K Aljifri, K Hussainey - Managerial Auditing Journal, 2007 - emerald.com
Purpose–This paper aims to empirically explore the underlying factors that may affect the
extent to which forward‐looking information is disclosed. Design/methodology/approach …

Disclosure compliance with national accounting standards by listed companies in South Asia

MJ Ali, K Ahmed, D Henry - Accounting and Business Research, 2004 - Taylor & Francis
This paper empirically examines the level of compliance with disclosure requirements
mandated by 14 national accounting standards for a large sample of companies within the …

Analyst earnings forecast revisions and the pricing of accruals

ME Barth, AP Hutton - Review of accounting studies, 2004 - Springer
We investigate the relation between two market anomalies to provide insights into analysts'
role as information intermediaries. Prior research finds that accruals and analyst earnings …

[HTML][HTML] Determinants and features of voluntary disclosure in the Chinese stock market

Y Lan, L Wang, X Zhang - China Journal of Accounting Research, 2013 - Elsevier
This paper offers in-depth analysis of the determinants and features of voluntary disclosure
based on information in the annual reports of 1066 Chinese firms listed on the Shanghai …