{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2024,4,6]],"date-time":"2024-04-06T19:40:16Z","timestamp":1712432416408},"reference-count":28,"publisher":"Springer Science and Business Media LLC","issue":"1","license":[{"start":{"date-parts":[[2011,5,17]],"date-time":"2011-05-17T00:00:00Z","timestamp":1305590400000},"content-version":"tdm","delay-in-days":0,"URL":"http:\/\/www.springer.com\/tdm"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Ann Oper Res"],"published-print":{"date-parts":[[2014,10]]},"DOI":"10.1007\/s10479-011-0896-1","type":"journal-article","created":{"date-parts":[[2011,5,16]],"date-time":"2011-05-16T09:58:54Z","timestamp":1305539934000},"page":"239-254","source":"Crossref","is-referenced-by-count":5,"title":["Accounting disclosure quality, capital market intensity and national productivity"],"prefix":"10.1007","volume":"221","author":[{"given":"Yu-Chen","family":"Lin","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Hsihui","family":"Chang","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Jengfang","family":"Chen","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Guan-Syun","family":"Wu","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"297","published-online":{"date-parts":[[2011,5,17]]},"reference":[{"issue":"1","key":"896_CR1","doi-asserted-by":"crossref","first-page":"237","DOI":"10.1016\/S0165-4101(01)00027-1","volume":"32","author":"R. Bushman","year":"2001","unstructured":"Bushman, R., & Smith, A. (2001). Financial accounting information and corporate governance. Journal of Accounting and Economics, 32(1), 237\u2013333.","journal-title":"Journal of Accounting and Economics"},{"key":"896_CR2","doi-asserted-by":"crossref","first-page":"215","DOI":"10.1023\/A:1018929228294","volume":"73","author":"A. Ali","year":"1997","unstructured":"Ali, A., & Lerme, C. (1997). Comparative advantage and disadvantage in DEA. Annals of Operations Research, 73, 215\u2013232.","journal-title":"Annals of Operations Research"},{"issue":"2","key":"896_CR3","doi-asserted-by":"crossref","first-page":"207","DOI":"10.1111\/j.1475-679X.2004.00136.x","volume":"42","author":"R. Bushman","year":"2004","unstructured":"Bushman, R., Piotroski, J., & Smith, A. (2004). What determines corporate transparency? Journal of Accounting Research, 42(2), 207\u2013252.","journal-title":"Journal of Accounting Research"},{"key":"896_CR4","doi-asserted-by":"crossref","first-page":"951","DOI":"10.1016\/j.omega.2008.08.004","volume":"37","author":"H. Chang","year":"2009","unstructured":"Chang, H., Choy, H., Cooper, W., & Ruefli, T. (2009). Using Malmquist indexes to measure change in the productivity and efficiency of US accounting firms before and after the Sarbanes-Oxley Act. Omega, 37, 951\u2013960.","journal-title":"Omega"},{"key":"896_CR5","doi-asserted-by":"crossref","unstructured":"Chang, H., & Mashruwala, R. (2006). Was the Bell system a natural monopoly? An application of data envelopment analysis. Annals of Operations Research, 251\u2013263.","DOI":"10.1007\/s10479-006-0033-8"},{"key":"896_CR6","doi-asserted-by":"crossref","first-page":"429","DOI":"10.1016\/0377-2217(78)90138-8","volume":"2","author":"A. Charnes","year":"1978","unstructured":"Charnes, A., Cooper, W. W., & Rhodes, E. (1978). Measuring efficiency of decision-making units. European Journal of Operational Research, 2, 429\u2013444.","journal-title":"European Journal of Operational Research"},{"issue":"2","key":"896_CR7","doi-asserted-by":"crossref","first-page":"159","DOI":"10.2307\/2490187","volume":"11","author":"F. D. Choi","year":"1973","unstructured":"Choi, F. D. (1973). Financial disclosure and entry to the European capital market. Journal of Accounting Research, 11(2), 159\u2013175.","journal-title":"Journal of Accounting Research"},{"issue":"77","key":"896_CR8","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1080\/00014788.1989.9729394","volume":"20","author":"T. E. Cooke","year":"1989","unstructured":"Cooke, T. E., & Wallace, R. S. (1989). Global surveys of corporate disclosure practices and audit firms: a\u00a0review essay. Accounting and Business Research, 20(77), 47\u201358.","journal-title":"Accounting and Business Research"},{"key":"896_CR9","doi-asserted-by":"crossref","DOI":"10.1007\/978-0-387-45283-8","volume-title":"Data envelopment analysis, a comprehensive text with models, applications, references and DEA-Solver software","author":"W. W. Cooper","year":"2007","unstructured":"Cooper, W. W., Seiford, L., & Tone, K. (2007). Data envelopment analysis, a comprehensive text with models, applications, references and DEA-Solver software. New York: Springer."},{"issue":"5","key":"896_CR10","doi-asserted-by":"crossref","first-page":"1085","DOI":"10.1111\/j.1475-679X.2008.00306.x","volume":"46","author":"H. Daske","year":"2008","unstructured":"Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS reporting around the world: early evidence on the economic consequence. Journal of Accounting Research, 46(5), 1085\u20131142.","journal-title":"Journal of Accounting Research"},{"issue":"1","key":"896_CR11","first-page":"66","volume":"84","author":"R. F\u00e4re","year":"1994","unstructured":"F\u00e4re, R., Grosskopf, S., Norris, M., & Zhang, Z. (1994). Productivity growth, technical progress, and efficiency change in industrialized countries. American Economic Review, 84(1), 66\u201383.","journal-title":"American Economic Review"},{"issue":"2","key":"896_CR12","doi-asserted-by":"crossref","first-page":"319","DOI":"10.1111\/j.1475-679X.2004.00140.x","volume":"42","author":"R. Guo","year":"2004","unstructured":"Guo, R., Lev, B., & Zhou, N. (2004). Competitive costs of disclosure by biotech IPOs. Journal of Accounting Research, 42(2), 319\u2013355.","journal-title":"Journal of Accounting Research"},{"issue":"1","key":"896_CR13","doi-asserted-by":"crossref","first-page":"405","DOI":"10.1016\/S0165-4101(01)00018-0","volume":"31","author":"P. Healy","year":"2001","unstructured":"Healy, P., & Palepu, K. (2001). Information asymmetry, corporate disclosure, and the capital markets: a\u00a0review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1), 405\u2013440.","journal-title":"Journal of Accounting and Economics"},{"key":"896_CR14","unstructured":"International Accounting and Auditing Trends (1990). Center for International Financial Analysis and Research (CIFAR)."},{"key":"896_CR15","unstructured":"International Accounting and Auditing Trends (1993). Center for International Financial Analysis and Research (CIFAR)."},{"issue":"3","key":"896_CR16","doi-asserted-by":"crossref","first-page":"527","DOI":"10.1257\/00028280260136381","volume":"92","author":"S. Kumar","year":"2002","unstructured":"Kumar, S., & Russell, R. (2002). Technological change, technological catch-up, and capital deepening: relative contributions to growth and convergence. American Economic Review, 92(3), 527\u2013548.","journal-title":"American Economic Review"},{"issue":"3","key":"896_CR17","doi-asserted-by":"crossref","first-page":"1131","DOI":"10.1111\/j.1540-6261.1997.tb02727.x","volume":"52","author":"R. LaPorta","year":"1997","unstructured":"LaPorta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (1997). Legal determinants of external finance. Journal of Finance, 52(3), 1131\u20131150.","journal-title":"Journal of Finance"},{"issue":"6","key":"896_CR18","doi-asserted-by":"crossref","first-page":"1113","DOI":"10.1086\/250042","volume":"106","author":"R. LaPorta","year":"1998","unstructured":"LaPorta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (1998). Law and finance. Journal of Political Economy, 106(6), 1113\u20131155.","journal-title":"Journal of Political Economy"},{"key":"896_CR19","first-page":"181","volume":"2","author":"C. Leuz","year":"2006","unstructured":"Leuz, C., & Wysocki, P. (2006). Capital-market effects of corporate disclosures and disclosure regulation. Research Studies for the Final Report of the Task Force to Modernize Securities Legislation in Canada, 2, 181\u2013239.","journal-title":"Research Studies for the Final Report of the Task Force to Modernize Securities Legislation in Canada"},{"issue":"1","key":"896_CR20","doi-asserted-by":"crossref","first-page":"8","DOI":"10.1006\/jfin.1998.0255","volume":"8","author":"R. Levine","year":"1999","unstructured":"Levine, R. (1999). Law, finance and economic growth. Journal of Financial Intermediation, 8(1), 8\u201335.","journal-title":"Journal of Financial Intermediation"},{"issue":"1","key":"896_CR21","doi-asserted-by":"crossref","first-page":"31","DOI":"10.1016\/S0304-3932(00)00017-9","volume":"46","author":"R. Levine","year":"2000","unstructured":"Levine, R., Loayza, N., & Beck, T. (2000). Financial intermediation and growth: causality and causes. Journal of Monetary Economics, 46(1), 31\u201377.","journal-title":"Journal of Monetary Economics"},{"key":"896_CR22","doi-asserted-by":"crossref","first-page":"396","DOI":"10.1016\/j.intacc.2007.09.004","volume":"42","author":"R. Raab","year":"2007","unstructured":"Raab, R., & Feroz, E. (2007). A productivity growth accounting approach to the ranking of developing and developed nations. The International Journal of Accounting, 42, 396\u2013415.","journal-title":"The International Journal of Accounting"},{"issue":"3","key":"896_CR23","first-page":"559","volume":"88","author":"R. Rajan","year":"1998","unstructured":"Rajan, R., & Zingales, L. (1998). Financial dependence and growth. American Economic Review, 88(3), 559\u2013586.","journal-title":"American Economic Review"},{"issue":"1","key":"896_CR24","doi-asserted-by":"crossref","first-page":"97","DOI":"10.1016\/S0165-4101(01)00025-8","volume":"32","author":"R. Verrecchia","year":"2001","unstructured":"Verrecchia, R. (2001). Essays on disclosure. Journal of Accounting and Economics, 32(1), 97\u2013180.","journal-title":"Journal of Accounting and Economics"},{"key":"896_CR25","unstructured":"World Stock Exchange Fact Book (2000). Meridian Securities Markets, LLC."},{"key":"896_CR26","doi-asserted-by":"crossref","unstructured":"Sadka, G. (2004). Financial reporting, growth and productivity: theory and international evidence. Working Paper, Columbia Business School, Columbia University.","DOI":"10.2139\/ssrn.652301"},{"key":"896_CR27","doi-asserted-by":"crossref","first-page":"301","DOI":"10.1007\/s10479-006-0037-4","volume":"145","author":"H. D. Sherman","year":"2005","unstructured":"Sherman, H. D., & Zhu, J. (2005). Benchmarking with quality-adjusted DEA (Q-DEA) to seek lower-cost high-quality service: evidence from a US bank application. Annals of Operations Research, 145, 301\u2013319.","journal-title":"Annals of Operations Research"},{"issue":"1","key":"896_CR28","doi-asserted-by":"crossref","first-page":"3","DOI":"10.1006\/jfin.1995.1001","volume":"4","author":"O. Yosha","year":"1995","unstructured":"Yosha, O. (1995). Information disclosure costs and the choice of financing source. Journal of Financial Intermediation, 4(1), 3\u201320.","journal-title":"Journal of Financial Intermediation"}],"container-title":["Annals of Operations Research"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/link.springer.com\/content\/pdf\/10.1007\/s10479-011-0896-1.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/link.springer.com\/article\/10.1007\/s10479-011-0896-1\/fulltext.html","content-type":"text\/html","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/link.springer.com\/content\/pdf\/10.1007\/s10479-011-0896-1","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,4,6]],"date-time":"2024-04-06T18:52:00Z","timestamp":1712429520000},"score":1,"resource":{"primary":{"URL":"http:\/\/link.springer.com\/10.1007\/s10479-011-0896-1"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2011,5,17]]},"references-count":28,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2014,10]]}},"alternative-id":["896"],"URL":"https:\/\/doi.org\/10.1007\/s10479-011-0896-1","relation":{},"ISSN":["0254-5330","1572-9338"],"issn-type":[{"value":"0254-5330","type":"print"},{"value":"1572-9338","type":"electronic"}],"subject":[],"published":{"date-parts":[[2011,5,17]]}}}