Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most

By Mark H. Lang, K. Lins, Mark Maffett. 2012

115 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/34b26c7511c613c8189cbc5b2a06008ada264eff

Citations in the corpus

• Auditor Choice in Politically Connected Firms (2014, unknown): “, 2010); accounting standard choice (e.g., Lang and Maffett, 2011; Lang et al., 2012); valuation (e.”
• The association between book-tax conformity and earnings management (2014, unknown): “We also extend Leuz et al. (2003), Burgstahler et al. (2006), and Lang et al. (2012) by performing a battery of robustness tests to assess the strength of the link between earnings management and conformity.”
• Societal trust and corporate tax avoidance (2018, unknown): “For example, Lang et al. (2004) find that analysts are particularly important for firms with controlling families/managers in environments in which legal institutions provide poor protection for minority shareholders.”