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Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets
ABSTRACT:  Prior research shows that financial reporting quality (FRQ) is positively related to investment efficiency for large U.S. publicly traded companies. We examine the role of FRQ in privateExpand
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Disclosure Practices, Enforcement of Accounting Standards and Analysts' Forecast Accuracy: An International Study
TLDR
We investigate the relations between the accuracy of analysts' earnings forecasts and the level of annual report disclosure, and between forecast accuracy and the degree of enforcement of accounting standards. Expand
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Do Analysts Matter Most When Investors are Protected Least
This paper uses a sample of over 2,500 firms from 27 countries to investigate the relation between ownership structure, analyst following, investor protection and valuation. We find that analysts areExpand
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Differences between domestic accounting standards and IAS: measurement, determinants and implications
This study analyzes determinants and effects of differences between Domestic Accounting Standards (DAS) and International Accounting Standards (IAS). We use an extensive list of differences betweenExpand
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Culture and auditor choice: A test of the secrecy hypothesis
The purpose of this study is to investigate whether firms' auditor choice relates to national culture. We construct a novel measure of secretiveness based on Hofstede's (1980) cultural factors. UsingExpand
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The pricing of conservative accounting and the measurement of conservatism at the firm-year level
This paper analyzes the relation between equity prices and conditional conservatism and introduces a new measure of conservatism at the firm-year level. We show that the asymmetric properties ofExpand
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Financial Reporting Quality of U.S. Private and Public Firms
Using a new database that contains accounting data for a large sample of U.S. private firms, we provide an investigation of financial reporting quality (FRQ) of U.S. private versus public firms. WeExpand
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Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications
This study analyzes determinants and effects of accounting differences between Domestic Accounting Standards (DAS) and International Accounting Standards (IAS). Based on an extensive list ofExpand
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Empirical Evidence on Jurisdictions that Adopt IFRS
International Financial Reporting Standards (IFRS) have recently been adopted in a number of jurisdictions, including the European Union. Despite the importance of IFRS in the context of globalExpand
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