The Relative Informativeness of Accounting Disclosures in Different Countries

By Andrew W. Alford, J. Jones, R. Leftwich, M. Zmijewski. 2015

211 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/3056d4c74082fcebb2351601205c5019885d9cfc

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Peter G. Szilagyi
2. Luc Renneboog

Citations in the corpus

• How relevant is dividend policy under low shareholder protection? (2015, background): “Dutch firms are also allowed considerable reporting discretion; enforcement is weak and tax accounting is formally separate from financial accounting (Alford et al., 1993; Ali and Hwang, 2000).”