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Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers
16 references·3 citing·38 second hopsampled
Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers (2012)Assessment of Quality of Internet Financi…The impact of corporate governance on Internet financial reporting (2008)The impact of corporate gover…Economic Consequences of Internet Financial Reporting (2007)Economic Consequences of Inte…Asymmetrical dialogue? Corporate financial reporting via the Internet (2004)Asymmetrical dialogue? Corpor…Financial reporting on the Internet by leading Japanese companies (2003)Financial reporting on the In…Developments in Internet Financial Reporting: Review and Analysis, Across Five Developed Countries (2003)Developments in Internet Fina…Determinants of Internet Financial Reporting by New Zealand Companies (2003)Determinants of Internet Fina…The presentation of financial information at corporate Web sites (2001)The presentation of financial…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…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…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Agency Theory: An Assessment and Review (1989)Agency Theory: An Assessment …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Internet Financial Reporting Practices in Saudi Arabia (2020)Internet Financial Reporting …Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review (2019)Disclosure Quality and its Im…Users’ Perceptions on Internet Financial Reporting (2014)Users’ Perceptions on Interne…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)Separation of Ownership and Control (1983)The effect of audit committee characteristics on intellectual capital disclosure (2012)The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012)CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks (2020)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Determinants of corporate borrowing (1977)An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan (2007)What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations (2009)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS (1995)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Opinion Paper: “So what if ChatGPT wrote it?” Multidisciplinary perspectives on opportunities, challenges and implications of generative conversational AI for research, practice and policy (2023)Disclosure in the Corporate Annual Reports of Swedish Companies (1989)Corporate Governance and Disclosure Quality (1992)The influence of company characteristics and accounting regulation on information disclosed by Spanish firms (1997)The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information (2016)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)An Integrative Model Of Organizational Trust (1995)The determinants of Internet financial reporting (2002)The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies (2004)Financial Accounting Standards Board (FASB) (2008)The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™ (2013)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)How do family ownership, control and management affect firm value? 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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1989Agency Theory: An Assessment and Review13,327 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
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1999Corporate Reporting on the Internet566 cited
  • 1999Financial reporting on the Internet by leading UK companies469 cited
  • 2008The impact of corporate governance on Internet financial reporting454 cited
  • 2003Determinants of Internet Financial Reporting by New Zealand Companies419 cited
  • 2001The presentation of financial information at corporate Web sites301 cited
  • 1999Financial information on the Internet: a survey of the homepages of Austrian companies295 cited
  • 2003Financial reporting on the Internet by leading Japanese companies218 cited
  • 2003Developments in Internet Financial Reporting: Review and Analysis, Across Five Developed Countries134 cited
  • 2004Asymmetrical dialogue? Corporate financial reporting via the Internet

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99 cited
  • 2007Economic Consequences of Internet Financial Reporting92 cited
  • Cited by

    • 2019Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review16 cited
    • 2020Internet Financial Reporting Practices in Saudi Arabia9 cited
    • 2014Users’ Perceptions on Internet Financial Reporting9 cited