References
- Bartov , E. and Bodnar , G. 1996 . Alternative accounting methods, information asymmetry and liquidity: theory and evidence . The Accounting Review , 71 ( 3 ) : 397 – 418 .
- Chow , C. W. and Wong-Boren , A. 1987 . Voluntary financial disclosure by Mexican corporations . The Accounting Review , LXLI ( 3 ) : 533 – 541 .
- Cooke , T. 1992 . The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations . Accounting and Business Research , 22 : 229 – 237 .
- Healy, P., Palepu, K. and Sweeney. A. (1995) ‘Do firms benefit from expanded voluntary disclosure?', Working paper
- King , R. , Pownall , G. and Waymire , G. 1990 . Expectations adjustments via timely management forecasts: review, synthesis and suggestions for future research . Journal of Accounting Literature , 9 : 113 – 144 .
- Lang , M. and Lundholm , R. 1993 . Cross-sectional determinants of analyst ratings of corporate disclosures . Journal of Accounting Research , 31 : 246 – 271 .
- Marston, C. and Shrives, P. (1996) ‘A review of empirical research into financial disclosure’. Working Paper, University of Northumbria at Newcastle
- Robbins , W. and Austin , K. 1986 . Disclosure quality in governmental financial reports: an assessment of the appropriateness of a compound measure . Journal of Accounting Research , 24 : 412 – 421 .
- Raffoumier , B. 1995 . The determinants of voluntary financial disclosure by Swiss listed companies . The European Accounting Review , 4 : 261 – 280 .
- Schroll , R. 1995 . The new accounting system in the Czech Republic . The European Accounting Review , 4 : 827 – 832 .
- Skinner , D. 1994 . Why firms voluntarily disclose bad news . Journal of Accounting Research , 32 : 38 – 60Zakon . c. 563/1991 Sb.o ucetnictvi (Czech Act on Accounting, 1991)
- Zakon o cennych papirech (Czech Securities Act, 1992)
- Zelenka , I. , Seal , W. and Sucher , P. 1996 . “ The emerging institutional framework of accounting in the Czech and Slovak Republics ” . In Accounting in Transition: The Implications of Political and Economic Reform in Central Europe , Edited by: Garrod , N. and McLeay , S. 93 – 115 . Routledge .