Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
Financial reporting and disclosure are potentially important means for management to
communicate firm performance and governance to outside investors. We provide a …
communicate firm performance and governance to outside investors. We provide a …
The economic implications of corporate financial reporting
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 …
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 …
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 …
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 …
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 …
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 …
extent to which forward‐looking information is disclosed. Design/methodology/approach …
Disclosure compliance with national accounting standards by listed companies in South Asia
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 …
mandated by 14 national accounting standards for a large sample of companies within the …
Analyst earnings forecast revisions and the pricing of accruals
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 …
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 …
based on information in the annual reports of 1066 Chinese firms listed on the Shanghai …