Topic
Listing (finance)
About: Listing (finance) is a research topic. Over the lifetime, 2046 publications have been published within this topic receiving 44624 citations.
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TL;DR: In this article, the authors hypothesize that private company financial reporting nevertheless is of lower quality due to different market demand, regulation notwithstanding, and a large UK sample supports this hypothesis, using Basu's (1997) measure of timely loss recognition and a new accruals-based method.
2,183 citations
TL;DR: This article showed that growth opportunities are more highly valued for firms that choose to cross-list in the U.S., particularly those from countries with poorer investor rights, even after controlling for a number of firm and country characteristics.
1,277 citations
TL;DR: The conceptual model underlying the empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts as discussed by the authors, which provides evidence that the amount of detail in Spanish corporate annual report and accounts is increasing in firm size and stock exchange listing, and decreasing in liquidity.
Abstract: Not much information exists in the international accounting literature on Spanish accounting. Spain is selected as a subject of study because it is different from those countries that are subjects of the research concerned with investigating the multivariate impact of firm characteristics on disclosure in annual reports and accounts. The conceptual model underlying our empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts. The paper provides evidence that the amount of detail in Spanish corporate annual reports and accounts is increasing in firm size and stock exchange listing, and decreasing in liquidity.
877 citations
TL;DR: This paper aims to report an extensive listing of DEA-related articles including theory and methodology developments and "real" applications in diversified scenarios from 1978 to end of 2016.
Abstract: In recent years there has been an exponential growth in the number of publications related to theory and applications of Data Envelopment Analysis (DEA). Charnes, Cooper, and Rhodes (1978) introduced DEA as a tool for measuring efficiency and productivity of decision making units. DEA has immediately been recognized as a modern tool for performance measurement. Since then, a large and considerable amount of articles has been appeared, including significant breakthroughs in theory and a great portion of works on DEA applications, both public and private sectors, to assess the efficiency and productivity of their activities. Although there have been several bibliographic collections reported, a comprehensive analysis and listing of DEA-related articles covering its first four decades of history is still missing. This paper, thus, aims to report an extensive listing of DEA-related articles including theory and methodology developments and "real" applications in diversified scenarios from 1978 to end of 2016. Some summary statistics of the publications' growth, the most utilized academic journals, authorship analysis, as well as keywords analysis are also provided.
774 citations
TL;DR: In this article, the impact of size, stock market listing and industry type on disclosure, both voluntary and mandatory, in the annual reports of Japanese listed corporations was investigated. And the interaction between industry type and quotation status was also found to be significant.
Abstract: This paper represents a contribution to rigorous testing of Japanese financial reporting and specifically reports on the impact of size, stock market listing and industry type on disclosure, both voluntary and mandatory, in the annual reports of Japanese listed corporations. The topic is of interest because findings in one country may not be applicable to Japan because of its so-called unique business environment and unique culture. It is found that size and listing status are important explanatory variables. In addition, manufacturing corporations were found to disclose significantly more information than other types of Japanese corporations. The interaction between industry type and quotation status was also found to be significant.
754 citations