Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study

By Erik Skaden. 2003

658 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/c23d27dbd5c6151c14dae2c59aea184ffe235b90

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Citations in the corpus

Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms (2009, methodology): “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.”
CEO Overconfidence and International Merger and Acquisition Activity (2013, neutral): “These measures are used in a number of accounting and finance studies such as Hope (2003), Beugelsdijk and Frijns (2010), This study’s sample also differs from that of Malmendier and Tate (2005), (2008) and Hirshleifer et al. based on the national identities of the firms.”
The informational contribution of social and environmental disclosures for investors (2010, neutral): “Firms with widely held ownership are expected to be responsive to public investors‟ information costs since no dominant shareholders typically have access to the information they need (Hope, 2003; Roe, 2003).”
Does Corporate Transparency Contribute to Efficient Resource Allocation (2009, positive): “Hope (2003) reports that CIFAR (1993) covered 986 firms in 1993 editions.”
IFRS Practices and the Persistence of Accounting System Classification (2011, neutral): “Despite the doubts of some of the theorists, much empirical literature on other accounting topics includes a two-group classification as an independent variable, in many cases based on the related common law/code law split (e.g., Guenther and Young, 2000; Hung, 2000; Ali and Hwang, 2000; Ball et al.”
The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt (2006, methodology): “Although the CIFAR database goes back to the middle ninetieths, it is still being used in recent accounting, finance and economics literature (see for example [12]).”
Determinants of compliance with AAOIFI standards by Islamic banks (2016, background): “The national culture is an institutional factor that influences both managers’ choices and investors’ preferences regarding financial reporting (Hope, 2003).”
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “Recent studies examine the value relevance of accounting disclosures across countries (e.g. Alford et al., 1993; Ali and Hwang, 2000; Guenther and Young, 2000; Hope, 2003; Daske et al., 2008; Devalle et al., 2009).”
Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017, positive): “pointed to the fact that narrative disclosures can be employed to “facilitate the construction of a new and different image of the company” and therefore improve its legitimacy in the wider world (Hopwood, 2009: 437). Warsame & Pedwell (1998) observe that managers prefer accounting narratives rather”