Determinants of Corporate Financial Disclosure in an Unregulated Environment: Evidence from the Early 20th Century
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- Type
- article
- Published
- 2010-04-08
- Cited by
- 33
- References
- 58
- Access
- Open access
- OpenAlex
- https://openalex.org/W2078339611
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:154466286
Keywords
Business, Corporate finance, Finance, Accounting, Financial system
References
- Can Civil Law Countries Get Good Institutions? Creditor Rights and Bond Markets in Brazil, 1850-2003
- Voluntary Annual Report Disclosure by Listed Dutch Companies 1945-1983
- Les sociétés anonymes : abus et remèdes
- Comment on Brian R. Cheffins, Dividendsas a Substitute for Corporate Law: TheSeparation of Ownership and Controlin the United Kingdom
- The free-rider problem and the theory of the corporation
- The Rise and Fall of Bank Control in the United States: 1890-1939
- Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy
- Disclosure level and the cost of equity capital.
- Jaarrekeningpublicatie door beursgenoteerde naamloze vennootschappen in Nederland tot 1910
- Has New York Become Less Competitive in Global Markets? Evaluating Foreign Listing Choices over Time
- 'Publishing your private affairs to the world': corporate financial disclosures in the UK 1900-24
- Dividends as a Substitute for Corporate Law: The Separation of Ownership and Control in the United Kingdom
- Investor Protection Under Unregulated Financial Reporting
- A history of financial accounting
- Determinants and effects of human capital reporting and controlling
- Finance Capitalism and Germany's Rise to Industrial Power. By CAROLINE FOHLIN
- Were Modern Capital Structure Theories Valid in Belgium Before World War I
- UK Accounting Disclosure Practices and Information Asymmetry During the First Quarter of the Twentieth Century: The Effects on Book Returns and Dividend Cover
- Bank Relationships and the Value Relevance of the Income Statement: Evidence from Income-Statement Conservatism
- Can Civil Law Countries Get Good Institutions? Lessons from the History of Creditor Rights and Bond Markets in Brazil
Cited by
- Application of the Reporting Entity Concept and Lodgement of Special Purpose Financial Statements
- Contextualización de la transparencia en la integración de los elementos de la comunicación empresarial y aplicaciones empíricas de la transparencia social
- The effect of social and environmental disclosure on companies’ market value
- Determinants and effects of human capital reporting and controlling
- Financial disclosure by SMEs listed on a semi-regulated market: evidence from the Euronext Free Market
- The Usefulness of Academic Research in Understanding the Effects of Accounting Standards
- Bank affiliations and corporate dividend policy in pre-World War I Belgium
- Regulação contábil e a divulgação de informações de operações com instrumentos financeiros derivativos: análise do impacto da CVM nº 566/08 e da CVM nº 475/08 no disclosure das companhias abertas no Brasil
- FACULDADE DE ECONOMIA, ADMINISTRAÇÃO E CONTABILIDADE DEPARTAMENTO DE CONTABILIDADE E ATUÁRIA PROGRAMA DE PÓS-GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS FATORES DETERMINANTES DO NÍVEL DE DISCLOSURE VOLUNTÁRIO DE COMPANHIAS ABERTAS NO BRASIL
- The value of corporate boards during the Great Depression in Belgium
- Corporate Scandals and Regulation
- Investor protection, taxation and dividend policy: Long-run evidence, 1838–2012
- Efficacy of corporate governance on corporate disclosure in developing economies: A comparative study of companies listed on selected stock markets in Sub Saharan Africa
- Corporate Scandals and Regulation: CORPORATE SCANDALS AND REGULATION
- Keeping it private: financial reporting by large proprietary companies in Australia
- The coevolution of banks and corporate securities markets: The financing of Belgium’s industrial take-off in the 1830s
- Related party transaction disclosure: compliance, determinants, value-relevance and real earnings management
- Financial disclosure by SMEs listed on a semi-regulated market: evidence from the Euronext Free Market
- An Extensible Model for Historical Financial Data with an Application to German Company and Stock Market Data
- Corporate governance in Japan in the 1930s and its impact on financial reporting practice
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