Firm-level Disclosures and the Relative Roles of Culture and Legal Origin
By Ole‐Kristian Hope. 2003
519 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/8b88309db7b0af3f059441e83dad6f9eff938f1e
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Ruth V. Aguilera
- Martin Glaum
- P. Schmidt
- S. Vogel
- Donna L. Street
- Hervé Stolowy
- Yuan Ding
- Gregory Jackson
In Finance
Citations in the corpus
- Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, methodology): “Cross-listings on US stock exchanges are another factor that has been shown to be associated with compliance with international standards in previous research (Street and Bryant 2000, Hope 2003a).”
- The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis (2018, unknown): “Studies by Williams (1999), Hope (2003), Van der Laan Smith et el.”
- Comparative and International Corporate Governance (2010, background): “The role of culture has also been widely debated with regard to crossnational differences in accounting systems (Doupnik & Tsakumis, 2004; Gray, 1988; Salter & Niswander, 1995) and disclosure practices (Gray & Vint, 1995; Hope, 2003; Zarzeski, 1996).”
- What drives mandatory and voluntary risk reporting variations across Germany, UK and US? (2015, unknown): “The national culture is another institutional factor that influences both managers’ (preparers’) choices and investors’ (users’) preferences regarding financial reporting (e.g., Hope, 2003).”
- Differences between domestic accounting standards and IAS: measurement, determinants and implications (2005, methodology): “In previous literature, a country’s legal system is often used as a proxy for shareholder protection (Ball et al., 2000; Hung, 2001; Ball et al., 2003; Hope, 2003a; Pincus et al., 2003; Bushman and Piotroski, 2006).”
- New institutional accounting and IFRS (2011, unknown): “The role of culture has also been explored in accounting (see, for example, Gray 1988, Gray and Vint 1995, Nobes and Parker 2002, Hope 2003).”