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Market reactions to voluntary disclosures of a strategic alliance agreement : evidence from China

Zhang, Xinyue; Li, Wanli; Gao, Simon S. - In: Spanish journal of finance & accounting : the official … 52 (2023) 2, pp. 233-263

Persistent link: https://www.econbiz.de/10014280465

Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in China

Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 139-169

Persistent link: https://www.econbiz.de/10003738800

Discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in China"

Haw, In-mu - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 170-177

Persistent link: https://www.econbiz.de/10003738802

Reply to discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in C...

Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 178-183

Persistent link: https://www.econbiz.de/10003738804

Mandatory R&D disclosure and analyst forecast accuracy : evidence from an emerging market

Liu, Baohua; Huang, Dan; Chen, Tao; Chan, Kam C. - In: Journal of contemporary accounting & economics 19 (2023) 3, pp. 1-21

Persistent link: https://www.econbiz.de/10014483023

Abschlussprüfung, Unabhängigkeit und strategische Interdependenzen : eine ökonomische Analyse institutioneller Reformen zur Steigerung der Prüfungsqualität

Stefani, Ulrike - 2002

Persistent link: https://www.econbiz.de/10001676463

Accounting and finance

Benston, George J. - 2010

Persistent link: https://www.econbiz.de/10008654731

Let's talk strategy : the impact of voluntary strategy disclosure on the cost of equity capital

Sieber, Tom; Weißenberger, Barbara E.; Oberdörster, … - In: Business research 7 (2014) 2, pp. 263-312

This paper deals with the impact of voluntary strategy disclosure in management reports on the cost of equity capital. Such an impact is not obvious, as investors might consider strategy information as “cheap talk” and therefore ignore it. We analyze a sample of 100 German listed firms from...

Persistent link: https://www.econbiz.de/10010414246

The bid-ask spread in the Danish stock market : evidence from the 1990s

Voetmann, Torben - In: International journal of economics and finance 8 (2016) 9, pp. 127-139

Persistent link: https://www.econbiz.de/10011541982

Information processing in the stock market around anticipated accounting information : earnings release

García Martín, C. José; Herrero, Begoña; Ibáñez, … - In: The European journal of finance 18 (2012) 1/2, pp. 109-133

Persistent link: https://www.econbiz.de/10009565248