{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,20]],"date-time":"2025-10-20T18:11:43Z","timestamp":1760983903898},"reference-count":46,"publisher":"Informa UK Limited","issue":"5","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Accounting and Business Research"],"published-print":{"date-parts":[[2009,1]]},"DOI":"10.1080\/00014788.2009.9663378","type":"journal-article","created":{"date-parts":[[2011,2,10]],"date-time":"2011-02-10T13:14:47Z","timestamp":1297343687000},"page":"449-472","source":"Crossref","is-referenced-by-count":15,"title":["Cross\u2010border information transfers: Evidence from profit warnings issued by European firms"],"prefix":"10.1080","volume":"39","author":[{"given":"Paulo","family":"Alves","sequence":"first","affiliation":[]},{"given":"Peter F.","family":"Pope","sequence":"additional","affiliation":[]},{"given":"Steven","family":"Young","sequence":"additional","affiliation":[]}],"member":"301","reference":[{"key":"CIT0001","doi-asserted-by":"publisher","DOI":"10.1086\/296203"},{"key":"CIT0002","doi-asserted-by":"publisher","DOI":"10.2307\/2491015"},{"key":"CIT0003","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2002.77.1.25"},{"key":"CIT0004","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfineco.2005.06.002"},{"key":"CIT0005","doi-asserted-by":"publisher","DOI":"10.1046\/j.1540-6261.2003.00613.x"},{"key":"CIT0006","doi-asserted-by":"crossref","unstructured":"Ball, R. 2006. \u201c\u2018International Financial Reporting Standards &Lpar;IFRS): pros and cons for investors\u2019\u201d. InAccounting and Business Research, 5\u201327. Special Issue: International Accounting Policy Forum.","DOI":"10.1080\/00014788.2006.9730040"},{"key":"CIT0007","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2003.10.003"},{"key":"CIT0008","volume-title":"The Cost of Capital: An International Comparison","author":"Bell L.","year":"2006"},{"key":"CIT0009","volume-title":"Working Paper","author":"Berglund T.","year":"2007"},{"key":"CIT0010","doi-asserted-by":"publisher","DOI":"10.2307\/2330806"},{"key":"CIT0011","volume-title":"Working Paper","author":"Cahan S.","year":"2005"},{"key":"CIT0012","first-page":"104","volume":"41","author":"Clarke A.","year":"2001","journal-title":"Bank of England Quarterly Bulletin"},{"key":"CIT0013","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(87)90018-8"},{"key":"CIT0014","doi-asserted-by":"publisher","DOI":"10.1111\/j.0306-686X.2004.00001.x"},{"key":"CIT0015","doi-asserted-by":"publisher","DOI":"10.1080\/09638189600000040"},{"key":"CIT0016","doi-asserted-by":"publisher","DOI":"10.1016\/0304-405X(83)90013-2"},{"key":"CIT0017","doi-asserted-by":"publisher","DOI":"10.2307\/2230748"},{"key":"CIT0018","doi-asserted-by":"publisher","DOI":"10.1007\/BF00570835"},{"key":"CIT0019","doi-asserted-by":"publisher","DOI":"10.2307\/2331179"},{"key":"CIT0020","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(81)90003-3"},{"key":"CIT0021","first-page":"574","volume":"59","author":"Foster G.","year":"1984","journal-title":"Accounting Review"},{"key":"CIT0022","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(92)90004-L"},{"key":"CIT0023","volume-title":"Working paper","author":"Frost C.","year":"2000"},{"key":"CIT0024","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2008.83.1.83"},{"key":"CIT0025","doi-asserted-by":"publisher","DOI":"10.2307\/2491225"},{"key":"CIT0026","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(89)90012-8"},{"key":"CIT0027","volume-title":"Working Paper","author":"Helbok G.","year":"2003"},{"key":"CIT0028","doi-asserted-by":"publisher","DOI":"10.2307\/2328843"},{"key":"CIT0029","doi-asserted-by":"publisher","DOI":"10.2308\/acch.2008.22.3.315"},{"key":"CIT0030","doi-asserted-by":"publisher","DOI":"10.1086\/296579"},{"key":"CIT0031","first-page":"113","volume":"70","author":"Kasznik R.","year":"1995","journal-title":"Accounting Review"},{"key":"CIT0032","doi-asserted-by":"publisher","DOI":"10.1016\/0304-405X(92)90024-R"},{"key":"CIT0033","doi-asserted-by":"publisher","DOI":"10.1016\/0378-4266(91)90043-L"},{"key":"CIT0034","doi-asserted-by":"publisher","DOI":"10.1093\/rfs\/hhn053"},{"key":"CIT0035","doi-asserted-by":"publisher","DOI":"10.2307\/2491066"},{"key":"CIT0036","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(90)90010-2"},{"key":"CIT0037","doi-asserted-by":"publisher","DOI":"10.1111\/1475-679X.t01-1-00057"},{"key":"CIT0038","doi-asserted-by":"publisher","DOI":"10.1016\/j.ijforecast.2007.12.006"},{"key":"CIT0039","volume-title":"Financial Reporting and Analysis","author":"Revsine L.","year":"2002","edition":"2"},{"key":"CIT0040","first-page":"97","volume":"4","author":"Schipper K.","year":"1990","journal-title":"Accounting Horizons"},{"key":"CIT0041","doi-asserted-by":"publisher","DOI":"10.2307\/2328871"},{"key":"CIT0042","doi-asserted-by":"publisher","DOI":"10.2307\/2329002"},{"key":"CIT0043","volume-title":"Working Paper","author":"Thomas J.","year":"2006"},{"key":"CIT0044","volume-title":"Working Paper","author":"Tse S.","year":"2006"},{"key":"CIT0045","doi-asserted-by":"publisher","DOI":"10.1016\/S1058-3300(96)90005-1"},{"key":"CIT0046","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-5957.2006.00607.x"}],"container-title":["Accounting and Business Research"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/00014788.2009.9663378","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2019,6,8]],"date-time":"2019-06-08T13:04:02Z","timestamp":1559999042000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.tandfonline.com\/doi\/abs\/10.1080\/00014788.2009.9663378"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2009,1]]},"references-count":46,"journal-issue":{"issue":"5","published-print":{"date-parts":[[2009,1]]}},"alternative-id":["10.1080\/00014788.2009.9663378"],"URL":"https:\/\/doi.org\/10.1080\/00014788.2009.9663378","relation":{},"ISSN":["0001-4788","2159-4260"],"issn-type":[{"value":"0001-4788","type":"print"},{"value":"2159-4260","type":"electronic"}],"subject":[],"published":{"date-parts":[[2009,1]]}}}