The role of financial reporting in reducing financial risks in the market

By S. Kothari, Gordon Y. Billard. 2000

148 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/7349321f14624e56ed7444f2ca87b53ec3c80f90

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Citations in the corpus

The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms (2008, background): “While the IAS adoption decision by private firms is a voluntary choice at the time of our sample data (1999–2000), this decision is likely to be influenced by country-level institutional factors as well as firm-specific incentives (Ball, 2001; Kothari, 2001).”
The effect of carbon dissemination on cost of equity (2019, background): “These firms face greater demand for information, which motivates them to provide more information through disclosure (Kothari, 2000).”
New institutional accounting and IFRS (2011, background): “The ideas presented in this paper draw upon and complement recent related surveys on reporting regulation, accounting standards and IFRS (see, for example, Kothari 2000, Ball 2001, 2006, Leuz and Wysocki 2009, Hail et al. 2010a, 2010b, Leuz 2010).”
Disclosure Practices, Enforcement of Accounting Standards and Analysts' Forecast Accuracy: An International Study (2003, background): “firms, Lang and Lundholm (1996) find ratings of annual report disclosures (a subset of the overall AIMR ratings) to be significantly negative associated with forecast dispersion but not significantly related to forecast accuracy.”
Target price accuracy:international evidence (2013, result): “The results from the above studies are consistent with Kothari (2000), who argues that the quality of firm financial reporting depends both on disclosure quality and regulatory enforcement, i.e. appropriate enforcement mechanisms must ensure actual firm compliance with the prescribed disclosure…”
Financial reporting quality and idiosyncratic return volatility (2011, background): “Following Kothari (2000) and O’Hara (2003) we identify deteriorating”
Empirical Evidence on Jurisdictions that Adopt IFRS (2006, unknown): “(Kothari, 2000) and prior studies show that the enforcement of accounting standards is as”
Implications for GAAP from an Analysis of Positive Research in Accounting (2010, background): “These include Watts and Zimmerman (1986), Lambert (1996), Ball (2001), Barth, Beaver, and Landsman (2001), Healy and Palepu (2001), Holthausen and Watts (2001), Watts (2003a, and b, and 2006), Schipper (2005), and Barth (2006).”