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Business Reporting on the Internet: Development of a Disclosure Quality Index
16 references·0 citing·37 second hop
Business Reporting on the Internet: Development of a Disclosure Quality Index (2009)Business Reporting on the Internet: Devel…The association between firm‐specific characteristics and disclosure (2006)The association between firm‐…The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies (2004)The determinants and characte…Corporate reporting on the Internet by German companies (2004)Corporate reporting on the In…Determinants of Internet Financial Reporting by New Zealand Companies (2003)Determinants of Internet Fina…An Analysis of Disclosure in the Annual Reports of U.K. and Dutch Companies (2002)An Analysis of Disclosure in …Financial information on the Internet: a survey of the homepages of Austrian companies (1999)Financial information on the …Corporate Reporting on the Internet (1999)Corporate Reporting on the In…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong (1995)Firm-specific determinants of…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry (1993)An Empirical Investigation of…Basic Content Analysis (1990)Basic Content AnalysisDisclosure in the Corporate Annual Reports of Swedish Companies (1989)Disclosure in the Corporate A…Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure (1986)Disclosure Quality in Governm…Content Analysis: An Introduction to its Methodology. (1984)Content Analysis: An Introduc…Company Size, Listed Versus Unlisted Stocks, and the Extent of Financial Disclosure (1975)Company Size, Listed Versus U…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies (2009)The effect of corporate governance elements on corporate social responsibility (CSR) reporting (2010)Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis (2011)Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Positive Accounting Theory (1985)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)What drives corporate social performance? The role of nation-level institutions (2012)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Explanatory Factors of Integrated Sustainability and Financial Reporting (2012)The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information (2016)Determinants of corporate borrowing (1977)The determinants of voluntary financial disclosure by Swiss listed companies (1995)Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore (2002)Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies (2008)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Absorptive Capacity: A New Perspective on Learning and Innovation (1990)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)The determinants of Internet financial reporting (2002)Financial Accounting Standards Board (FASB) (2008)The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™ (2013)Qualitative content analysis in nursing research: concepts, procedures and measures to achieve trustworthiness (2003)Three Approaches to Qualitative Content Analysis (2005)The qualitative content analysis process (2008)The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The impact of culture and governance on corporate social reporting (2005)The effect of corporate governance on sustainability disclosure (2010)
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References

  • 1984Content Analysis: An Introduction to its Methodology.24,312 cited
  • 1990Basic Content Analysis7,746 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong783 cited
  • 1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
  • 2006The association between firm‐specific characteristics and disclosure573 cited
  • 1999Corporate Reporting on the Internet566 cited
  • 2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies544 cited
  • 2004Corporate reporting on the Internet by German companies464 cited
  • 2003Determinants of Internet Financial Reporting by New Zealand Companies419 cited
  • 1975Company Size, Listed Versus Unlisted Stocks, and the Extent of Financial Disclosure410 cited
  • 1993An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry358 cited
  • 1999Financial information on the Internet: a survey of the homepages of Austrian companies295 cited

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  • 2002An Analysis of Disclosure in the Annual Reports of U.K. and Dutch Companies265 cited
  • 1986Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure229 cited
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