Standout Papers
- The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)
- Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)
- International Accounting Standards and Accounting Quality (2008)
- Corporate Disclosure Policy and Analyst Behavior (1998)
- Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)
Citation Impact
Citing Papers
Evaluating Incentive Options
2004
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *
2007
Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market *
2010
The impact of ownership concentration on the trade-off between financial and tax reporting
1995
Litigation Risk and Voluntary Disclosure: The Use of Meaningful Cautionary Language
2007
The effect of international institutional factors on properties of accounting earnings
2000 Standout
The Impact of Securities Litigation Reform on the Disclosure of Forward‐Looking Information By High Technology Firms
2001
Redacted Disclosure
2006
Disclosure Practices of Foreign Companies Interacting with U.S. Markets
2004
Why do firms hold so much cash? A tax-based explanation
2007
On the Use of Instrumental Variables in Accounting Research
2008
State and provincial corporate tax planning: income shifting and sales apportionment factor management
1998
Stock option plans for non-executive employees
2001
Corporate Tax Avoidance and Firm Value
2009
Open versus closed conference calls: the determinants and effects of broadening access to disclosure
2002
Performance matched discretionary accrual measures
2005 Standout
Conference calls and information asymmetry
2004
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
The Effect of Disclosures by Management, Analysts, and Financial Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis
2008
Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates
1997
Information Distribution Within Firms: Evidence from Stock Option Exercises
2001
Institutional Investors and Executive Compensation
2003 Standout
Earnings Quality Metrics and What They Measure
2011
Why Do Managers Voluntarily Issue Cash Flow Forecasts?
2006
Financial reporting, tax costs, and book-tax conformity
1997
The information content of mandatory risk factor disclosures in corporate filings
2013
Why Do U.S. Firms Hold So Much More Cash than They Used To?
2009 Standout
The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
2010
Disclosure Tone and Shareholder Litigation
2011
Cost of Capital Effects and Changes in Growth Expectations around U.S. Cross-Listings
2008
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations
1999
Earnings management and annual report readability
2016 Standout
Book-Tax Conformity: Implications for Multinational Firms
2009
Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995
2000
Impact of Culture, Market Forces, and Legal System on Financial Disclosures
2000
Corporate Disclosure Policy and the Informativeness of Stock Prices
2002
The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions
2009
The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing
1999
The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach
2010
Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe
2008
The Power of the Street: Evidence from Egypt’s Arab Spring
2017 StandoutNobel
The Informational Role of Bond Analysts
2009
Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity
2011
An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium
1999
Empirical tax research in accounting: A discussion
2001
Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings*
2008
Effect of personal taxes on managers’ decisions to sell their stock
2008
A Thematic Analysis of Analyst Information Discovery and Information Interpretation Roles
2014
Quality of Financial Reporting Choice: Determinants and Economic Consequences
2003
Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
2009 Standout
Detecting long-run abnormal stock returns: The empirical power and specification of test statistics
1997 Standout
Guiding Through the Fog: Financial Statement Complexity and Voluntary Disclosure
2015
The Association between Management Earnings Forecast Errors and Accruals
2009
Do Conference Calls Affect Analysts' Forecasts?
2002
Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income
2003
The role of accounting and auditing in corporate governance and the development of financial markets around the world
2003
The effect of stock price on discretionary disclosure
2011
Boards: Does one size fit all☆
2007 Standout
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
2006
Financing Decisions when Managers are Risk Averse
2003
Financial statement effects of adopting international accounting standards: the case of Germany
2007
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
2000
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
2010
The Economic Consequences of Increased Disclosure
2000 Standout
Audit Committees, Boards, and the Quality of Reported Earnings*
2005
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research
2008
The Effect of International Institutional Factors on Properties of Accounting Earnings
1999
The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms
2002
The Sarbanes–Oxley Act and firms’ going-private decisions
2006
Multi-Jurisdictional Tax Incentives and the Location of Innovative Activities
2011
What Determines Corporate Transparency?
2004 Standout
Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach
2017 Standout
The Effects of Reporting Complexity on Small and Large Investor Trading
2010
Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns
2003
Taxes and the backdating of stock option exercise dates
2008
A Returns-Based Representation of Earnings Quality
2006
Cost of capital effects and changes in growth expectations around U.S. cross-listings
2009
The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross‐Jurisdictional Income Shifting*
2011
Assessing the Construct Validity of Alternative Proxies for Expected Cost of Equity Capital
2002
Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders
2003
Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*
1995
Voluntary disclosure of balance sheet information in quarterly earnings announcements
2002
In Search of Fundamentals
2011
Discussion: “A Simultaneous Equations Analysis of Forecast Accuracy, Analyst Following, and Trading Volume”
1999
Incremental Financing Decisions and Time-Series Variation in Personal Taxes on Equity Income
2007
Reassessing the Role of Book-Tax Conformity
2009
Biases in analyst forecasts: cognitive, strategic or second-best?
1998
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting
2010
Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
2004
Complexity and Information Content of Financial Disclosures: Evidence from Evolution of Uncertainty Following 10-K Filings
2014
Costs of Equity and Earnings Attributes
2004 Standout
How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings
2004
The Cost of Private Debt Covenant Violation
2009
Examining Investor Expectations Concerning Tax Savings on the Repatriations of Foreign Earnings under the American Jobs Creation Act of 2004
2007
Tax-motivated transfer pricing and US intrafirm trade prices
2002
Investor Psychology and Asset Pricing
2001 Standout
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
2001 Standout
Disclosure Choice and Cost of Capital: Evidence from Underpricing in Initial Public Offerings
2002
Why Do Managers Explain Their Earnings Forecasts?
2004
Employee stock options, EPS dilution, and stock repurchases
2003
Tax-Motivated Expense Allocations by Nonprofit Organizations
2001
International Differences in the Timeliness, Conservatism, and Classification of Earnings
1999
Shareholder Litigation and Corporate Disclosures
1994 Standout
The role of information and financial reporting in corporate governance and debt contracting
2010
Conflict of Interest and the Credibility of Underwriter Analyst Recommendations
1999
Individual investors and financial disclosure
2013
The effect of earnings surprises on information asymmetry
2009
Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U.S. Firms Adopting U.S. GAAP
2008
Corporate social responsibility and access to finance
2013 Standout
Valuing the Reload Features of Executive Stock Options
1999
Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
2010 Standout
Accounting standards and value relevance of financial statements: An international analysis
2000
Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
2012 Standout
Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings
2001
The importance of IRS monitoring to debt pricing in private firms☆
2008
In Search of Attention
2011 Standout
Managerial incentives and risk-taking☆
2005 Standout
The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting
2011
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
2008 Standout
Earnings management and investor protection: an international comparison
2003 Standout
Earnings Performance and Discretionary Disclosure
2002
The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis
2005
Accounting Policy Disclosures and Analysts' Forecasts
2003
Earnings Management and the Long‐Run Market Performance of Initial Public Offerings
1998 Standout
Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior-Period Earnings Components
2000
Motivations for a Change in Disclosure Frequency and Its Consequences: An Examination of Voluntary Quarterly Segment Disclosures
2000
The Impact of SFAS No. 131 on Information and Monitoring
2003
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
2006
Earnings Momentum and Earnings Management
2007
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
2006
Stock options for undiversified executives
2002
Empirical research on accounting choice
2001
Are Investors Influenced By How Earnings Press Releases Are Written?
2008
The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts
2005
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
2008 Standout
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
2016
Using disclosure to influence herd behavior and alter competition
2005
Differences between domestic accounting standards and IAS: Measurement, determinants and implications
2007
Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS
2004
Measuring Economic Policy Uncertainty*
2016 Standout
Management Earnings Forecasts: A Review and Framework
2008
CEO stock option awards and the timing of corporate voluntary disclosures
2000
Investor protection and analysts’ cash flow forecasts around the world
2007
Old Rules and New Realities: Corporate Tax Policy in a Global Setting
2004
The interaction among disclosure, competition between firms, and analyst following
2007
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
2003
Investor Psychology and Security Market Under‐ and Overreactions
1998 Standout
Effect of Investor Speculation on Earnings Management
2004
The Information Content of Business Combination Disclosure Level
2009
Who Blows the Whistle on Corporate Fraud?
2010 Standout
Textual Analysis in Accounting and Finance: A Survey
2016 Standout
Different approaches to corporate reporting regulation: How jurisdictions differ and why
2010
Using tax return data to simulate corporate marginal tax rates
2007
Annual report readability, current earnings, and earnings persistence
2008 Standout
Executive Stock Options, Missed Earnings Targets, and Earnings Management
2008
Rationality and Analysts' Forecast Bias
2001
Book-Tax Differences and Internal Revenue Service Adjustments
1998
What Can We Infer about a Firm's Taxable Income from Its Financial Statements?
2003
Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings
2004
Disclosure Practices of Foreign Companies Interacting with U.S. Markets
2003
Investor Protection and Earnings Management: An International Comparison
2001
Cross-Listing Audit Fee Premiums: Theory and Evidence
2009
Regulation FD and the Financial Information Environment: Early Evidence
2003
Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication
2005
A Plain English Measure of Financial Reporting Readability
2015
Investor Protection Laws, Accounting and Auditing Around the World
2001
Use of R2 in accounting research: measuring changes in value relevance over the last four decades
1999
Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices
2008
Book-Tax Conformity for Corporate Income: An Introduction to the Issues
2005
Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits
2005
The relevance of the value-relevance literature for financial accounting standard setting
2001
The effect of audit adjustments on earnings quality: Evidence from China
2015 Standout
Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆
2006
CEO Overconfidence and Corporate Investment
2005 Standout
Trading volume reactions to annual accounting earnings announcements
1994
Voluntary Disclosure, Information Asymmetry, and Insider Selling through Secondary Equity Offerings*
1998
Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
2004
The Subjective and Objective Evaluation of Incentive Stock Options
2002
Stock Options, R&D, and the R&D Tax Credit
2008
The Economic Consequences of Increased Disclosure
1999 Standout
International Financial Reporting Standards (IFRS): pros and cons for investors
2006 Standout
U.S. cross-listings and the private benefits of control: evidence from dual-class firms
2003
Do Cross-Border Listing Firms Manage Earnings or Seize a Window of Opportunity?
2007
Employee Reload Options: Pricing, Hedging, and Optimal Exercise
2003 StandoutNobel
The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
2009
Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995
2000
Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing
2006
The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices
2004
Disclosure Quality and Management Trading Incentives
2008
Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility
1998
Can Companies Buy Credible Analyst Research?
2008
Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?
2006
Signaling Theory: A Review and Assessment
2010 Standout
Measuring Reporting Conservatism
2007
Earnings disclosures and stockholder lawsuits
1997
The Effect of Taxes on Production Location
1998
Corporate disclosures by family firms
2007
What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions
2011
To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance*
2010
Investor protection under unregulated financial reporting
2004
Disclosure Quality and the Probability of Informed Trade
2002
Analyst Activity Around the World
2000
Cross listing, bonding and firms’ reporting incentives: A discussion of Lang, Raedy and Wilson (2006)
2006
Internal control and management guidance
2009
The informativeness of earnings and management's issuance of earnings forecasts
2006
A Review of IPO Activity, Pricing, and Allocations
2002 Standout
The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports
2007
The Divergence between Book Income and Tax Income
2003
Managerial Empire Building and Firm Disclosure
2008
Financial and Legal Constraints to Growth: Does Firm Size Matter?
2005 Standout
The World Price of Earnings Opacity
2001
Materiality and Contingent Tax Liability Reporting
2002
Private Information Production, Public Disclosure, and the Cost of Capital: Theory and Implications*
2001
Favorable versus Unfavorable Recommendations: The Impact on Analyst Access to Management‐Provided Information
2006
The Association Between Management Earnings Forecast Errors and Accruals
2008
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives
2003
Disclosure Quality, Institutional Investors, and Stock Return Volatility
1999
Insider Trading and Voluntary Disclosures
2006
The Accrual Anomaly: International Evidence
2007
Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings
2007
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
1996 Standout
Earnings Momentum and Earnings Management
1999
Discretionary disclosure and stock-based incentives
2002
Identifying Control Motives in Managerial Ownership: Evidence from Antitakeover Legislation
2004
Shift happens: a comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries
2019
Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance
2006
Analyst Following and Market Liquidity*
2003
Maturation of Corporate Governance Research, 1993–2007: An Assessment
2009
Managerial legal liability coverage and earnings conservatism
2008
Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
2001
Discretionary Management Earnings Forecast Disclosures: Antecedents and Outcomes Associated with Forecast Venue and Forecast Specificity Choices
1998
Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms
2004
Use of R-squared in Accounting Research: Measuring Changes in Value Relevance over the Last Four Decades
1998
Exercise behavior, valuation, and the incentive effects of employee stock options
2005
Private Benefits of Control: An International Comparison
2004 Standout
A review of the empirical disclosure literature: discussion
2001
International financial reporting standards and experts’ perceptions of disclosure quality
2006 Standout
Empirical tax research in accounting
2001
Lessons from Behavioral Responses to International Taxation
1999
A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital
2002
Effect of Personal Taxes on Managers' Decision to Sell Unrestricted Equity
2006
Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*
1999 Standout
Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
2003
Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
2010
Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks
2006
IAS versus US GAAP: Information-Asymmetry Based Evidence from Germany's New Market
2001
A review of tax research
2010 Standout
Voluntary disclosure of information when firms are uncertain of investor response
2006
Tax shelters and corporate debt policy
2006
The economic consequences of increased disclosure: Evidence from international cross-listings☆
2006
A Review of Tax Research
2010
How to conduct a bibliometric analysis: An overview and guidelines
2021 Standout
Corporate multistate tax planning: benefits of multiple jurisdictions
2002
Intertemporal Dynamics of Corporate Voluntary Disclosures
2008
Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality
2008
Selection Models in Accounting Research
2011 Standout
The financial reporting environment: Review of the recent literature
2010 Standout
Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management
2004
Analyst following and count-data econometrics
2000
Information and the Cost of Capital
2004 Standout
Employee sentiment and stock option compensation☆
2007
Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence
2007
Taxation, regulation, and the organizational structure of property-casualty insurers
1995
Psychological Factors and Stock Option Exercise
1999
Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK
2007
Linguistic Complexity in Firm Disclosures: Obfuscation or Information?
2014
The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis
2009
U.S. Cross-Listings and the Private Benefits of Control: Evidence from Dual Class Shares
2003
The Effect of Investment Banking Relationships on Financial Analysts' Earnings Forecasts and Investment Recommendations*
1995
Heuristics and Biases: The Psychology of Intuitive Judgment
2004 StandoutNobel
Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?
2004
Private Earnings Guidance and Its Implications for Disclosure Regulation
2007
Corporate tax avoidance and high-powered incentives
2005
Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
2007 Standout
Voluntary Disclosure, Earnings Quality, and Cost of Capital
2008
International GAAP Differences: The Impact on Foreign Analysts
2008
The economic implications of corporate financial reporting
2005 Standout
What drives corporate social performance? The role of nation-level institutions
2012
Information Uncertainty and Analyst Forecast Behavior*
2006
Taking Stock: Equity‐Based Compensation and the Evolution of Managerial Ownership
2000
The Capital Asset Pricing Model: Theory and Evidence
2004 StandoutNobel
Works of Mark H. Lang being referenced
Voluntary Disclosure During Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?
1997
Employee Stock Option Exercises: An Empirical Analysis
1998
Corporate Disclosure Policy and Analyst Behavior
1998 Standout
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
1993 Standout
How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality
2003
International Accounting Standards and Accounting Quality
2005
Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes
1993
The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
2017 Standout
Discussion of “Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure”
1998
ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?
2003
Cross-Jurisdictional Income Shifting and Earnings Valuation
1998
Post-listing performance and private sector regulation: The experience of London's Alternative Investment Market
2013
Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?*
2000
Are IFRS-based and US GAAP-based accounting amounts comparable?
2012 Standout
The Value Relevance of German Accounting Measures: An Empirical Analysis
1994
International Accounting Standards and Accounting Quality
2008 Standout
Transparency and liquidity uncertainty in crisis periods
2021
Corporate disclosure policy and analysts
2006
Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
2012
The Relation Between Security Returns, Firm Earnings, and Industry Earnings*
1996
How Representative are Cross-Listed Firms? An Analysis of Firm and Accounting Quality
2001
Bringing Down the Other Berlin Wall: Germany's Repeal of the Corporate Capital Gains Tax
2001
Discussion of “Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure”
1999
The Ever-Expanding 10-K: Why are 10-Ks Getting so Much Longer (and Does it Matter)?
2016
Textual analysis and international financial reporting: Large sample evidence
2015
ADRs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value?
2002
Concentrated Control, Analyst Following and Valuation:Do Analysts Matter Most When Investors are Protected Least?
2002
Discussion of Regulation and Bonding: The Sarbanes‐Oxley Act and the Flow of International Listings
2008
Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?
2001
The Effects of Accounting Diversity: Evidence from the European Union
1994
Employee Stock Options, Corporate Taxes, and Debt Policy
2004
Employee Stock Options, Corporate Taxes and Debt Policy
2002
Earnings Quality and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?
2004
Textual Analysis and International Financial Reporting: Large Sample Evidence
2014
Employee stock option exercises an empirical analysis
1996
Earnings Smoothing, Governance and Liquidity: International Evidence
2007
Empirical Evidence on the Evolution of International Earnings
2002
Voluntary disclosure during equity offerings: reducing information assymmetry or hyping the stock?
1999