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Cited by

• 2002Exploring comparative international accounting history213 cited
• 2000Voluntary Environmental and Social Accounting Disclosure Practices in the Asia-Pacific Region: An International Empirical Test of Political Economy Theory198 cited
• 2010Intangible assets and value relevance: Evidence from the Portuguese stock exchange180 cited
• 2010Is E-Government Promoting Convergence Towards More Accountable Local Governments?180 cited
• 2003Financial Reporting Environments and International Capital Mobility175 cited
• 2002Accounting and capital markets: a survey of the European evidence170 cited
• 2008Costs and benefits of XBRL adoption169 cited
• 2010Short-Term Accruals and the Pricing and Production of Audit Services160 cited
• 2006Intellectual capital disclosure (ICD)158 cited
• 1996Environmental disclosures in annual reports: An international perspective152 cited
• 2005Accounting development in Pakistan137 cited
• 1996The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP124 cited
• 2001Managing earnings surprises in the US versus 12 other countries124 cited
• 1989Globalization of Stock Markets and Foreign Listing Requirements: Voluntary Disclosures by Continental European Companies Listed on the London Stock Exchange