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The Determinants of Internet Financial Reporting: Empirical Evidence from Nigeria
16 references·3 citing·35 second hop
The Determinants of Internet Financial Reporting: Empirical Evidence from Nigeria (2012)The Determinants of Internet Financial Re…The impact of corporate governance on Internet financial reporting (2008)The impact of corporate gover…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…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…The determinants of Internet financial reporting (2002)The determinants of Internet …Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Financial reporting on the Internet by leading UK companies (1999)Financial reporting on the In…Corporate Reporting on the Internet (1999)Corporate Reporting on the In…An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium (1999)An Empirical Examination of C…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…The determinants of voluntary financial disclosure by Swiss listed companies (1995)The determinants of voluntary…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices (1990)Voluntary Forecast Disclosure…Disclosure in the Corporate Annual Reports of Swedish Companies (1989)Disclosure in the Corporate A…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries (2018)Corporate Ownership, Internet…Internet financial Reporting in Malawi (2014)Internet financial Reporting …Internet Financial Reporting and Company Characteristics: a Case of Quoted Companies in Nigeria (2013)Internet Financial Reporting …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)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)Determinants of corporate borrowing (1977)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)A framework for the analysis of firm risk communication (2004)The effect of corporate governance on sustainability disclosure (2010)Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2011)The Modern Corporation and Private Property (1933)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Economic Institutions of Capitalism (1987)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)Corporate Disclosure Policy and Analyst Behavior. (1996)The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises (2001)Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)The effect of manager-specific optimism on the tone of earnings conference calls (2014)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)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)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
  • 1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
  • 1999An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium595 cited
  • 2002The determinants of Internet financial reporting582 cited
  • 1999Corporate Reporting on the Internet566 cited
  • 2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies544 cited
  • 1990Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices470 cited
  • 1999Financial reporting on the Internet by leading UK companies469 cited
  • 2004

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Corporate reporting on the Internet by German companies
464 cited
  • 2008The impact of corporate governance on Internet financial reporting454 cited
  • Cited by

    • 2013Internet Financial Reporting and Company Characteristics: a Case of Quoted Companies in Nigeria18 cited
    • 2018Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries17 cited
    • 2014Internet financial Reporting in Malawi16 cited