Financial Reporting Environments and International Capital Mobility

By Danqing Young, David A. Guenther. 2003

185 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3fa58c58479d9a09d5815829d525d42d84d1f510

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. M. Trombetta
2. Saverio Bozzolan
3. Sergio Beretta
4. C. Chen
5. Bin Xu
6. Yuan Ding
7. Naomi S. Soderstrom
8. K. Sun

In Strategy and Management

1. Saverio Bozzolan
2. C. Chen
3. Sergio Beretta
4. Bin Xu
5. M. Trombetta
6. Yuan Ding
7. Naomi S. Soderstrom
8. K. Sun

Citations in the corpus

• Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms (2009, background): “These countries are chosen since significant differences exist among them and the USA both in the ranking on the level of accounting disclosure requirements (Young and Guenther, 2003) and in the strength of the enforcement of accounting standards (Hope, 2003b) as well.”
• Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence (2007, unknown): “Timing of earnings information flowing into price Prior studies suggest that accounting earnings are likely to be more value relevant in stronger investor protection countries (Ali and Hwang, 2000; Hung, 2000; Young and Guenther, 2003).”
• Disclosure, Corporate Governance and Foreign Share Ownership on the Zimbabwe Stock Exchange (2007, unknown): “…reason for this is that when information costs are high, foreign investors will be less informed and hence will face higher risks of misjudgement (Shukla and van Inwegen, 1995; Young and Guenther, 2003) or they will pay higher prices to be as informed as domestic investors (Ahearne et al., 2004).”
• IFRS Adoption and Accounting Quality: A Review (2007, background): “International accounting literature provides evidence that accounting quality has economic consequences, such as costs of capital (Leuz and Verrecchia, 2000), efficiency of capital allocation (Bushman et al., 2006; Sun, 2006) and international capital mobility (Young and Guenther, 2002).”
• Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards (2007, unknown): “First, our findings are consistent with voluntary IAS adoption reducing home bias among foreign investors, and thereby improving capital allocation efficiency (Young and Guenther, 2000; Ahearne, Griever and Warnock, 2004). While recent studies such as Bradshaw, Bushee and Miller (2004) and Aggarwal,”
• Relationship-Specificity, Contract Enforceability, and Income Smoothing (2013, unknown): “Theoretical Background The under-investment problem derived from incomplete contract theory has been stressed by Williamson (1975, 1979), Klein et al. (1978), Grossman and Hart (1986), and Hart and Moore (1990).”
• Convergence of Accounting Standards and Foreign Direct Investment (2014, background): “Young and Guenther (2003) put forward a similar argument: “greater disclosure of value-relevant financial accounting information will reduce information”