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

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Attributes of social and human capital disclosure and information asymmetry between managers and investors (2009, background): “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) and do want or need to share it with other stakeholders such as employees (Roe, 2003).”
Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit (2009, background): “However, absent effective enforcement, even the best accounting standards will be inconsequential (Hope 2003).”