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Article citations


Francis, J., LaFond, R., Olsson, P. and Schipper, K. (2005) The Market Pricing of Accruals Quality. Journal of Accounting and Economics, 39, 295-327.

has been cited by the following article:

  • TITLE: BRICS: Information Asymmetry in Primary Equity Markets

    AUTHORS: Tanvi Pruthi, Saroj Koul

    KEYWORDS: Information Asymmetry, Equity Markets, Disclosure, BRICS, Economic Growth

    JOURNAL NAME: Theoretical Economics Letters, Vol.9 No.6, August 14, 2019

    ABSTRACT: Robust equity markets promote economic development. Most developed nations have stringent disclosure requirements for companies that intend to raise capital through stock markets; which further helps in strengthening equity capital markets. Following their footsteps, developing countries like BRICS have enacted such regulations. This research is doctrinal where a systematic approach is undertaken to examine the current legal framework about asymmetric information in the equity capital markets of BRICS countries. This research shall act as a testament to the claims of securities regulators in BRICS countries who want to create a safe environment for investors by promoting transparency. This research aspires at contributing to the existing literature on primary equity capital markets by identifying such laws that help in reducing information problem between market participants. While this is regulatory driven analysis; additional research could be carried out to check the implementation of these laws in BRICS countries.