We thank Carolyn Callahan, Craig Doidge, Luzi Hail, Darius Miller, an anonymous referee, and seminar participants at the 2009 American Accounting Association meeting, University of British Columbia, University of Chicago, 2010 European Accounting Association meeting, University of Miami, University of Mannheim, University of Missouri, Ohio State University, Oxford University, Pennsylvania State University, Temple University, the Darden Emerging Markets Conference, the McGill Global Asset Management Conference, and the Weiss Center on International Financial Research Conference at Wharton. Mark Maffett gratefully acknowledges funding from the Deloitte Foundation. Email correspondence to Mark Lang at Mark_Lang@unc.edu. This paper formerly circulated under the title: “Transparency, Liquidity, and Valuation: International Evidence.”
Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
Version of Record online: 25 APR 2012
©, University of Chicago on behalf of the Accounting Research Center, 2012
Journal of Accounting Research
Volume 50, Issue 3, pages 729–774, June 2012
How to Cite
LANG, M., LINS, K. V. and MAFFETT, M. (2012), Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most. Journal of Accounting Research, 50: 729–774. doi: 10.1111/j.1475-679X.2012.00442.x
- Issue online: 1 MAY 2012
- Version of Record online: 25 APR 2012
- Accepted manuscript online: 30 JAN 2012 01:10PM EST
- Received 5 January 2009; accepted 12 December 2011
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