Looking Information in Global Equity Markets.” Global Capital Markets Access LLC and
Dartmouth College Center for Asia and Emerging Economies working paper, August 2002.
Frost, C. A. Stock Exchange Disclosure Systems: A Comparative Analysis of 50 Member Ex-
changes of the FIBV—International Federation of Stock Exchanges. Paris, France: FIBV, 1999.
Frost, C. A. “Disclosure Policy Choices of U.K. Firms Receiving Modified Audit Reports.”
Journal of Accounting and Economics, Vol. 23, 1997, pp. 163–187.
Frost, Carol A., and Howard L. Blum, III. “International Corporate Disclosure and Equity
Market Consequences: An Analysis of Eight Automobile Companies.” Global Capital Markets
Access LLC and Tuck School of Business at Dartmouth Center for Asia and Emerging
Economies working paper, October 2002.
Frost, Carol A., Elizabeth Gordon, and Andrew Hayes. “Stock Exchange Disclosure and Mar-
ket Liquidity:An Analysis of 50 International Exchanges.” Rutgers University, Ohio State
University, Dartmouth College Center for Asia and Emerging Economies, and Global Capital
Markets Access LLC working paper, October 2002.
Frost, Carol A., and Kurt Ramin. “Corporate Financial Disclosure: A Global Assessment.” In
Choi, F.D.S. (ed.), International Accounting and Finance Handbook, Second Edition. New
York: John Wiley and Sons, 1997.
Frost, Carol A., and Kurt Ramin. “Global Trends in Corporate Disclosure: Implications for Fi-
nancial Statement Users.” Global Capital Markets LLC and Tuck School of Business at Dart-
mouth College working paper, September 2002.
Healy, P. M., and K. G. Palepu. “The Effect of Firms’ Financial Disclosure Strategies on Stock
Prices.”Accounting Horizons, March 1993, pp. 1–11.
Healy, P. M., A. Hutton, and K. G. Palepu. “Information Asymmetry, Corporate Disclosure,
and the Capital Markets: A Review of the Empirical Disclosure Literature.”Journal of Ac-
counting and Economics, Vol. 31, 2001, pp. 405–440.
Healy, P. M., A. Hutton, and K. G. Palepu. “Stock Performance and Intermediation Changes
Surrounding Sustained Increases in Disclosure.”Contemporary Accounting Research, Vol. 16,
1999, pp. 485–520.
Hope, O. “Accounting Policy Disclosures and Analysts’ Forecasts.” Contemporary Account-
ing Research, Vol. 20, forthcoming in 2003.
Hung, M. “Accounting Standards and Value Relevance of Financial Statements: An Interna-
tional Analysis.”Journal of Accounting & Economics, Vol. 30, 2000, pp. 401–420.
Ibison, David, and Adrian Michaels. “Japan Pushes for U.S. Company Act Exemption.”Fi-
nancial Times, September 25, 2002.
International Accounting Standards Committee. “Business Reporting on the Internet, A Dis-
cussion Paper Issued by the IASC Staff.” London: November 1999, 103 pages.
International Organization of Securities Commissions, Objectives and Principles of Securities
Regulation. February 2002, http://www.iosco.org, 66 pages.
Jacobson, R., and D. Aaker. “Myopic Management Behavior with Efficient, but Imperfect, Fi-
nancial Markets.”Journal of Accounting and Economics, October 1993, pp. 383–405.
Johnson, Jo. “Regulator Seizes Messier Messages.”Financial Times, September 11, 2002, p.
16.
King, R., G. Pownall, and G. Waymire. “Expectations Adjustment Via Timely Management
Forecasts: Review, Synthesis and Suggestions for Future Research.”Journal of Accounting
Literature, 1990, pp. 113–144.
Kinney, Jr., William R. Information Quality Assurance and Internal Control for Management
Decision Making. Boston: Irwin McGraw-Hill: 2000.
La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. W. Vishny. “Legal Determinants of Ex-
ternal Finance.”Journal of Finance, July 1997, pp. 1131–1150.
Lennox, C. “Self-Serving Disclosures by Chairpersons of Failing UK Companies.”Asia-Pa-
cific Journal of Accounting and EconomicsVol. 8, 2001, pp. 63–81.
Leuz, C., and R. Verrecchia. “The Economic Consequences of Increased Disclosure.”Journal
of Accounting Research, Supplement 2000, pp. 91–124.
Lewellen, Wilbur G., Taewoo Park, and Byung T. Ro. “Self-serving Behavior in Managers’
13 • 44 CORPORATE FINANCIAL DISCLOSURE: A GLOBAL ASSESSMENT