Disclosure Choices of Foreign Registrants in the United States
Data up to Jan 2025
Total Citations Per Year
Abstract
References (21)
Multivariate Statistical Methods
2008 • 5,797 citations
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
1993 • 2,760 citations
To warn or not to warn: Management disclosures in the face of an earnings surprise
1995 • 958 citations
A Network Algorithm for Performing Fisher's Exact Test inr×cContingency Tables
1983 • 916 citations
The Relative Informativeness of Accounting Disclosures in Different Countries
1993 • 705 citations
A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations
1993 • 502 citations
International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*
1996 • 324 citations
Accounting Disclosure Practices in the United States and the United Kingdom
1994 • 186 citations
Extensions and violations of the statutory SEC form 10-K filing requirements
1994 • 172 citations
SEC Form 10K/10Q Reports and Annual Reports to Shareholders: Reporting Lags and Squared Market Model Prediction Errors
1993 • 152 citations
Capital Market Effects of U.S.-Canada GAAP Differences
1994 • 118 citations
1993 annual report
2007 • 81 citations
Application of Anglo‐American Principles of Consolidation to Corporate Financial Disclosure in Japan
1984 • 35 citations
The information content of foreign GAAP earnings and shareowners' equity and the US GAAP reconciliation disclosures in SEC Form 20-F
1993 • 16 citations
Foreign Companies and U.S. Securities Markets in a Time of Economic Transformation
1994 • 16 citations
The Coopers & Lybrand Sec Manual
1997 • 14 citations
Are U.S. Regulatory Requirements for Foreign Firms Appropriate
1994 • 14 citations
The Attractions of the U.S. Securities Markets to Foreign Issuers and the Alternative Methods of Accessing the U.S. Markets: From the Issuer's Perspective
1994 • 13 citations
Developments in International Securities Law Enforcement and Regulation
1995 • 4 citations
International capital markets and securities regulation
1982 • 2 citations
SEC announces new initiatives for foreign issuers
1993 • 1 citations