Legal Regime and Financial Reporting Quality
Author:
Affiliation:
1. ESSEC Business School
2. HEC Montréal
3. University of Montréal
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/1911-3846.12071/fullpdf
Reference99 articles.
1. Aggarwal , R. I. Erel R. Stulz R. Williamson 2007 Do U.S. firms have the best corporate governance? A cross-country examination of the relation between corporate governance and shareholder wealth http://ssrn.com/abstract=954169
2. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence;Ahmed;Contemporary Accounting Research,2012
3. The relative informativeness of accounting disclosures in different countries;Alford;Journal of Accounting Research,1993
4. Country-specific factors related to financial reporting and the value relevance of accounting data;Ali;Journal of Accounting Research,2000
5. Shareholder isolation and the regulation of auditors. 54;Anand;University of Toronto Law Journal,2004
Cited by 30 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. The content, evolution and determinants of COVID‐19 disclosures in Canadian financial statements and MD&A documents: An impression management perspective;Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration;2024-05-28
2. Examining the value relevance of financial statements in European countries: the importance of legal origins on cross listing decisions;Cogent Business & Management;2024-04-17
3. Examining the value relevance of financial statements in European countries: the importance of legal origins on cross listing decisions.;SSRN Electronic Journal;2024
4. Applying International Valuation Standards to Valuate Non-current Assets and Their Impact on the Financial Reporting Quality to Achieve Business Sustainability;Studies in Systems, Decision and Control;2024
5. Cultural similarity of non-local independent directors and financial reporting quality;International Review of Financial Analysis;2023-11
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3