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• 2002The Discourse of the Middle Ground235 cited
• 2008Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information115 cited
• 2023How does transparency into global sustainability initiatives influence firm value? Insights from Anglo‐American countries77 cited
• 2014Integrated Reporting and Investor Clientele70 cited
• 2015Enhancing financial reporting: The contribution of business models64 cited
• 2006Governança corporativa: nível de evidenciação das informações e sua relação com a volatilidade das ações do Ibovespa58 cited
• 2017Are risk disclosures an effective tool to increase firm value?55 cited
• 2011To Beat or Not to Beat? The Importance of Analysts’ Cash Flow Forecasts50 cited
• 2021The financial reporting system – what is it?38 cited
• 2007Utilização da teoria da divulgação para avaliação da relação do nível de disclosure com o custo da dívida das empresas brasileiras34 cited
• 2009Nível de evidenciação × custo da dívida das empresas brasileiras32 cited
• 2014The role of accounting in high-technology investments30 cited
• 2016Integrating XBRL data with textual information in Chinese: A semantic web approach25 cited
• 2021