1. 1. Accounting Policies ↑

1. 1. Fair Presentation of Financial Statements ↑

1. 1. Accounting Changes ↑

1. 1. Change in Accounting Principles and Methods ↑

1. 1. Accounting Estimates ↑

1. 1. Reporting Entity ↑

1. 1. Poststatement Events or Subsequent Events ↑

1. 1. Adequate Disclosure ↑

1. 1. Proper Disclosure ↑

1. 1. Full Disclosure ↑

1. 1. Quantitative Information ↑

1. 1. Nonquantitative Information ↑

1. 1. Bedford ↑

1. 1. Lev’s Theory ↑

1. 1. Gaa ↑

1. 1. Jenkins ↑

1. 1. AICPA ↑

1. 1. Collection and processing costs ↑

1. 1. Litigation costs ↑

1. 1. Political costs ↑

1. 1. -Competitive disadvantage costs ↑

1. 1. Constraints on managerial behavior costs ↑

1. 1. Foster ↑

1. 1. Ronen & Yaari ↑

1. 1. Diamond and Verrecchia ↑

1. 1. Heitzman, Wasley and Zimmerman ↑

1. 1. Plumlee et al ↑

1. 1. Healy and palepu ↑

1. 1. Skinner ↑

1. 1. Trueman ↑

1. 1. Ownership Structure ↑

1. 1. Distribution of Equity ↑

1. 1. Votes ↑

1. 1. Capital ↑

1. 1. Identity ↑

1. 1. Equity Owners ↑

1. 1. Insider Holdings ↑

1. 1. Institutional Holdings ↑

1. 1. Outstanding Shares ↑

1. 1. Sarin ↑

1. 1. Ownership Structure Theory ↑

1. 1. Agency Theory ↑

1. 1. Pushner ↑

1. 1. Shleifer and Vishny ↑

1. 1. Jensen and Meckling ↑

1. 1. .Hendrikson, Vanbrada,2001 ↑

1. 1. Watson et al ↑

1. 1. Ismail and Chandler ↑

1. 1. Botosan ↑

1. 1. Hail ↑

1. 1. Broberg et al ↑

1. 1. Jiang et al ↑

1. 1. Watson et al ↑

1. 1. Ismail and Chandler ↑

1. 1. Hampton ↑

1. 1. – time series ↑

1. 1. – cross-section ↑