Investor Protection Under Unregulated Financial Reporting

By Jan Barton, G. Waymire. 2004

221 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f1fb6f656bacc36b0d58eb73c0a17a1532b9fed1

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. Clive Lennox
2. Weili Ge
3. Catherine Schrand
4. Patricia M. Dechow
5. Jeffrey A. Pittman
6. J. Graafland
7. Christian Leuz
8. Jeong‐Bon Kim

In Finance

1. Catherine Schrand
2. Jeffrey A. Pittman
3. Patricia M. Dechow
4. Weili Ge
5. Clive Lennox
6. J. Graafland
7. H. Jarva

In Strategy and Management

1. Clive Lennox
2. Weili Ge
3. Catherine Schrand
4. Patricia M. Dechow
5. Jeffrey A. Pittman
6. W. Dubbink
7. L. Liedekerke
8. J. Graafland

Citations in the corpus

• CSR, Transparency and the Role of Intermediate Organisations (2008, background): “In that context it is inspiring to take a closer look at the situation of corporate financial disclosure at the beginning of the previous century (See e.g. Barton and Waymire, 2004 and Van Overfelt et al. 2007).”
• Voluntary Audits Versus Mandatory Audits (2011, background): “Given the evolution in the institutions governing financial reporting, Barton and Waymire (2004) caution against generalizing results from earlier times to the present.”
• Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “Bartov et al. (2002) document a premium (a higher contemporaneous quarterly return) associated with meeting or beating analyst forecasts, again suggesting that the market does not view target beating as evidence of an erosion in decision usefulness, but rather may view it as an outcome of efficient ”
• Accounting Conservatism and Stock Price Crash Risk: Firm-level Evidence. (2012, unknown): “Barton and Waymire (2004) find that firms with higher accounting quality (including conservatism) before October 1929 experienced smaller stock price declines during the market crash.”
• The association between integrated reporting and firm valuation (2015, unknown): “We select several firm characteristics proposed by prior studies to capture the determinants of corporate disclosure (Barton and Waymire 2004; Brown and Hillegeist 2007; Lang and Table 6 Regressions of future return on assets 1 2 3 One-year ahead ROA Two-year ahead ROA Three-year ahead…”