Bartov, E. ; Gul, F.A. ; Tsui, J.S. Discretionary-accruals models and audit qualifications. 2000 Journal of Accounting and Economics. 30 421-452
Basu, S. The conservatism principle and the asymmetric timeliness of earnings. 1997 Journal of Accounting and Economics. 24 3-37
Beck, T. ; Demirgüç-Kunt, A. ; Maksimovic, V. Financial and legal constraints to growth: Does firm size matter?. 2005 Journal of Finance. 60 137-177
Bennedsen, M. Lobbying and bribes: A survey-based analysis of the demand for influence and corruption. CESifo Working Paper Series, 3496. 2011 :
Beyer, A. ; Cohen, D.A. ; Lys, T.Z. ; Walther, B.R. The financial reporting environment: Review of the recent literature. 2010 Journal of Accounting and Economics. 50 296-343
- Chen, Y.-J. Detecting fraud in narrative annual reports (SSRN scholarly paper No. ID 2511629). 2014 Social Science Research Network: Rochester, NY
Paper not yet in RePEc: Add citation now
Cho, C.H. ; Roberts, R.W. ; Patten, D.M. The language of US corporate environmental disclosure. 2010 Accounting, Organizations and Society. 35 431-443
- Cohen, J. ; Ding, Y. ; Lesage, C. ; Stolowy, H. Corporate fraud and managers’ behavior: Evidence from the press. 2012 Journal of Business Ethics. 95 271-315
Paper not yet in RePEc: Add citation now
- Davis, A.K. ; Ge, W. ; Matsumoto, D. ; Zhang, J.L. The effect of manager-specific optimism on the tone of earnings conference calls. 2015 Review of Accounting Studies. 20 639-673
Paper not yet in RePEc: Add citation now
Davis, A.K. ; Piger, J.M. ; Sedor, L.M. Beyond the numbers: Measuring the information content of earnings press release language. 2012 Contemporary Accounting Research. 29 845-868
Davis, A.K. ; Tama-Sweet, I. Managers’ use of language across alternative disclosure outlets: Earnings press releases versus MD&A. 2012 Contemporary Accounting Research. 29 804-837
- Dechow, P.M. ; Sloan, R.G. ; Sweeney, A.P. Detecting earnings management. 1995 Accounting Review. 193-225
Paper not yet in RePEc: Add citation now
Dehaan, E. ; Hodge, F. ; Shevlin, T. Does voluntary adoption of a clawback provision improve financial reporting quality?. 2013 Contemporary Accounting Research. 30 1027-1062
Dehejia, R.H. ; Wahba, S. Propensity score-matching methods for nonexperimental causal studies. 2002 Review of Economics and Statistics. 84 151-161
- Elliott, W.B. ; Rennekamp, K.M. ; White, B.J. Does concrete language in disclosures increase willingness to invest?. 2014 Review of Accounting Studies. 1-27
Paper not yet in RePEc: Add citation now
Erickson, M. ; Hanlon, M. ; Maydew, E.L. Is there a link between executive equity incentives and accounting fraud?. 2006 Journal of Accounting Research. 44 113-143
- FCPA Blog. (2017, April 19). FCPA Tracker. https://blog.fcpatracker.com/2017/04/searchable-real-time-disclosures-of-fcpa-related-investigations/. (Accessed 3 July 2017).
Paper not yet in RePEc: Add citation now
- Feldman, R. ; Govindaraj, S. ; Livnat, J. ; Segal, B. Management’s tone change, post earnings announcement drift and accruals. 2010 Review of Accounting Studies. 15 915-953
Paper not yet in RePEc: Add citation now
Francis, J. ; Philbrick, D. ; Schipper, K. Shareholder litigation and corporate disclosures. 1994 Journal of Accounting Research. 32 137-164
Goel, S. ; Gangolly, J. Beyond the numbers: Mining the annual reports for hidden cues indicative of financial statement fraud. Intelligent Systems in Accounting. 2012 Finance and Management. 19 75-89
- Goel, S. ; Gangolly, J. ; Faerman, S.R. ; Uzuner, O. Can linguistic predictors detect fraudulent financial filings?. 2010 Journal of Emerging Technologies in Accounting. 7 25-46
Paper not yet in RePEc: Add citation now
Guay, W. ; Samuels, D. ; Taylor, D. Guiding through the Fog: Financial statement complexity and voluntary disclosure. 2016 Journal of Accounting and Economics. 62 234-269
Halme, M. ; Roome, N. ; Dobers, P. Corporate responsibility: Reflections on context and consequences. 2009 Scandinavian Journal of Management. 25 1-9
Haniffa, R.M. ; Cooke, T.E. Culture, corporate governance and disclosure in Malaysian corporations. 2002 Abacus. 38 317-349
- Henry, E. Are investors influenced by how earnings press releases are written?. 2008 Journal of Business Communication. 45 363-407
Paper not yet in RePEc: Add citation now
Hope, O.-K. ; Hu, D. ; Lu, H. The benefits of specific risk-factor disclosures. 2016 Review of Accounting Studies. 21 1005-1045
- Huang, X. ; Teoh, S.H. ; Zhang, Y. Tone management. 2014 Accounting Review. 89 1083-1113
Paper not yet in RePEc: Add citation now
- Imhoff, E.A. Accounting quality, auditing, and corporate governance. 2003 Accounting Horizons. 17 117-128
Paper not yet in RePEc: Add citation now
Jegadeesh, N. ; Wu, D. Word power: A new approach for content analysis. 2013 Journal of Financial Economics. 110 712-729
Jo, H. ; Harjoto, M.A. The causal effect of corporate governance on corporate social responsibility. 2012 Journal of Business Ethics. 106 53-72
Jones, J.J. Earnings management during import relief investigations. 1991 Journal of Accounting Research. 29 193-228
Jones, K.L. ; Krishnan, G.V. ; Melendrez, K.D. Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis. 2008 Contemporary Accounting Research. 25 499-531
- Karpoff, J.M. ; Lee, D.S. ; Martin, G.S. Foreign bribery: Incentives and enforcement. (SSRN scholarly paper). 2015 Social Science Research Network: Rochester, NY
Paper not yet in RePEc: Add citation now
Khan, M. ; Watts, R.L. Estimation and empirical properties of a firm-year measure of accounting conservatism. 2009 Journal of Accounting and Economics. 48 132-150
- Khuzami, R. SEC speech: Remarks before the new York city bar: My first 100 days as director of enforcement. 2009 :
Paper not yet in RePEc: Add citation now
- Koehler, M. Foreign corrupt practices act ripples (SSRN scholarly paper No. ID 2449252). 2014 Social Science Research Network: Rochester, NY
Paper not yet in RePEc: Add citation now
Kothari, S.P. ; Leone, A.J. ; Wasley, C.E. Performance matched discretionary accrual measures. 2005 Journal of Accounting and Economics. 39 163-197
- Kothari, S.P. ; Li, X. ; Short, J.E. The effect of disclosures by management, analysts, and business press on cost of capital, return volatility, and analyst forecasts: A study using content analysis. 2009 Accounting Review. 84 1639-1670
Paper not yet in RePEc: Add citation now
Kothari, S.P. ; Shu, S. ; Wysocki, P.D. Do managers withhold bad news?. 2009 Journal of Accounting Research. 47 241-276
Kuznetsov, A. ; Kuznetsova, O. ; Warren, R. CSR and the legitimacy of business in transition economies: The case of Russia. 2009 Scandinavian Journal of Management. 25 37-45
Lambsdorff, J.G. The institutional economics of corruption and reform: Theory, evidence and policy. 2007 Cambridge University Press:
- Lehavy, R. ; Li, F. ; Merkley, K. The effect of annual report readability on analyst following and the properties of their earnings forecasts. 2011 Accounting Review. 86 1087-1115
Paper not yet in RePEc: Add citation now
- Li, Textual analysis of corporate disclosures: A survey of the literature. 2010 Journal of Accounting Literature. 29 143-165
Paper not yet in RePEc: Add citation now
Li, F. Annual report readability, current earnings, and earnings persistence. 2008 Journal of Accounting and Economics. 45 221-247
Li, J. ; Pike, R. ; Haniffa, R. Intellectual capital disclosure and corporate governance structure in UK firms. 2008 Accounting and Business Research. 38 137-159
Loughran, T. ; McDonald, B. Measuring readability in financial disclosures. 2014 Journal of Finance. 69 1643-1671
Loughran, T. ; McDonald, B. When is a liability not a liability? Textual analysis, dictionaries, and 10-Ks. 2011 Journal of Finance. 66 35-65
- Luo, Y. Strategic responses to perceived corruption in an emerging market: Lessons from MNEs investing in China. 2011 Business & Society. 50 350-387
Paper not yet in RePEc: Add citation now
- Mayew, W.J. ; Sethuraman, M. ; Venkatachalam, M. MD&A disclosure and the firm’s ability to continue as a going concern. 2014 Accounting Review. 90 1621-1651
Paper not yet in RePEc: Add citation now
Nelson, K.K. ; Pritchard, A.C. Carrot or stick? The shift from voluntary to mandatory disclosure of risk factors. 2016 Journal of Empirical Legal Studies. 13 266-297
- Nelson, K.K. ; Pritchard, A.C. Litigation risk and voluntary disclosure: The use of meaningful cautionary language. 2007 In 2nd annual conference on empirical legal studies paper. -
Paper not yet in RePEc: Add citation now
Rennekamp, K. Processing fluency and investors’ reactions to disclosure readability. 2012 Journal of Accounting Research. 50 1319-1354
Roberts, M.R. ; Whited, T.M. Endogeneity in empirical corporate finance1. 2013 En : . Elsevier: pp
- Rogers, J.L. ; Buskirk, A.V. ; Zechman, S.L.C. Disclosure tone and shareholder litigation. 2011 Accounting Review. 86 2155-2183
Paper not yet in RePEc: Add citation now
Rogers, J.L. ; Van Buskirk, A. Shareholder litigation and changes in disclosure behavior. 2009 Journal of Accounting and Economics. 47 136-156
Rose-Ackerman, S. Grand corruption and the ethics of global business. 2002 Journal of Banking & Finance. 26 1889-1918
- Serafeim, G. Firm competitiveness and detection of bribery. 2014 Harvard Business School Working Paper:
Paper not yet in RePEc: Add citation now
Shu, S.Z. Auditor resignations: Clientele effects and legal liability. 2000 Journal of Accounting and Economics. 29 173-205
Siegel, D.S. ; Vitaliano, D.F. An empirical analysis of the strategic use of corporate social responsibility. Journal of Economics &. 2007 Management Strategy. 16 773-792
Skinner, D.J. Earnings disclosures and stockholder lawsuits. 1997 Journal of Accounting and Economics. 23 249-282
Skinner, D.J. Why firms voluntarily disclose bad news. 1994 Journal of Accounting Research. 32 38-60
Smith, J.A. ; Todd, P.E. Does matching overcome LaLonde’s critique of nonexperimental estimators?. 2005 Journal of Econometrics. 125 305-353
Tan, H.-T. ; Ying Wang, E. ; Zhou, B. When the use of positive language backfires: The joint effect of tone, readability, and investor sophistication on earnings judgments. 2014 Journal of Accounting Research. 52 273-302
- The Economist, Corporate bribery – the anti-bribery business. the economist. 2015 :
Paper not yet in RePEc: Add citation now
- Transparency International (2014). Transparency International. Transparency International – The global coalition against corruption. http://www.transparency.org/. (Accessed 25 June 2014).
Paper not yet in RePEc: Add citation now
- U.S. Securities and Exchange Commission (2014). Spotlight on Foreign Corrupt Practices Act. http://www.sec.gov/spotlight/fcpa.shtml. (Accessed 16 June 2014).
Paper not yet in RePEc: Add citation now
- U.S. Securities and Exchange Commission (2017). How Investigations Work. https://www.sec.gov/enforce/how-investigations-work.html. (Accessed 3 July 2017).
Paper not yet in RePEc: Add citation now
- United States Department of Justice (2014). FCPA: A resource guide to the U.S. Foreign Corrupt Practices Act. http://www.justice.gov/criminal/fraud/fcpa/guide.pdf. (Accessed 18 June 2014).
Paper not yet in RePEc: Add citation now
Vashishtha, R. The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations. 2014 Journal of Accounting and Economics. 57 176-195
- Watson, S. ; Hirsch, R. The link between corporate governance and corruption in New Zealand. 2010 New Zealand Universities Law Review. 24 42-81
Paper not yet in RePEc: Add citation now
Windsor, D. Corporate governance as an antidote to corruption in emerging markets. 2014 En : Boubaker, S. ; Nguyen, D.K. Corporate governance in emerging markets. Springer: Berlin Heidelberg
- You, H. ; Zhang, X. Financial reporting complexity and investor underreaction to 10-K information. 2009 Review of Accounting Studies. 14 559-586
Paper not yet in RePEc: Add citation now