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An investigation of the information content of foreign sensitive payment disclosures

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  • Smith, David B.
  • Stettler, Howard
  • Beedles, William

Abstract

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  • Smith, David B. & Stettler, Howard & Beedles, William, 1984. "An investigation of the information content of foreign sensitive payment disclosures," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 153-162, August.
  • Handle: RePEc:eee:jaecon:v:6:y:1984:i:2:p:153-162
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    Cited by:

    1. Ashkan Mirzay Fashami & Pran Krishansing Boolaky & Kamil Omoteso, 2020. "Threats to Auditor Independence: Evidence from Iran," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 6(4), pages 253-302, October.
    2. Colonnelli, Emanuele & Lagaras, Spyridon & Ponticelli, Jacopo & Prem, Mounu & Tsoutsoura, Margarita, 2022. "Revealing corruption: Firm and worker level evidence from Brazil," Journal of Financial Economics, Elsevier, vol. 143(3), pages 1097-1119.
    3. Yan Leung Cheung & P. Raghavendra Rau & Aris Stouraitis, 2012. "How much do firms pay as bribes and what benefits do they get? Evidence from corruption cases worldwide," NBER Working Papers 17981, National Bureau of Economic Research, Inc.
    4. Arnold, Vicky & Bedard, Jean C. & Phillips, Jillian R. & Sutton, Steve G., 2012. "The impact of tagging qualitative financial information on investor decision making: Implications for XBRL," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 2-20.
    5. Persons, Obeua S., 1997. "SEC's insider trading enforcements and target firms' stock values," Journal of Business Research, Elsevier, vol. 39(3), pages 187-194, July.
    6. Yan-Leung Cheung & P. Raghavendra Rau & Aris Stouraitis, 2021. "What Determines the Return to Bribery? Evidence from Corruption Cases Worldwide," Management Science, INFORMS, vol. 67(10), pages 6235-6265, October.

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