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IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels
16 references·16 citing·32 second hopsampled
IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels (2015)IFRS Mandatory disclosures in Malaysia: t…Research Methods for Business (2008)Research Methods for BusinessHow do family ownership, control and management affect firm value? (2005)How do family ownership, cont…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Founding‐Family Ownership and…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Essays on disclosure (2001)Essays on disclosureTunneling (2000)TunnelingDisclosure level and the cost of equity capital. (1997)Disclosure level and the cost…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Modern Corporation and Private Property (1933)The Modern Corporation and Pr…Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates (2021)Impact of corporate governanc…Corporate Responsibility Disclosure, Information Environment and Analysts’ Recommendations: Evidence from Malaysia (2021)Corporate Responsibility Disc…Corporate governance and compliance with IFRS 7 (2020)Corporate governance and comp…Compliance with IFRS mandatory disclosure requirements: A structured literature review (2020)Compliance with IFRS mandator…Impact of ownership structure on the level of voluntary disclosure: a study of listed family-controlled companies in Malaysia (2019)Impact of ownership structure…Determinants of IFRS compliance in Africa: analysis of stakeholder attributes (2019)Determinants of IFRS complian…The role of intangible assets and liabilities in firm performance: empirical evidence (2018)The role of intangible assets…The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe (2018)The effect of corruption and …Rethinking agency theory in developing countries: A case study of Pakistan (2018)Rethinking agency theory in d…Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve? (2018)Introducing More IFRS Princip…The effect of audit committee characteristics on compliance with IFRS for related party disclosures (2017)The effect of audit committee…Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts (2017)Mandated disclosures under IA…Going back to go forward: on studying the determinants of corporate governance disclosure (2017)Going back to go forward: on …Comparative study between IFRS and AAOIFI disclosure compliance (2017)Comparative study between IFR…Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country (2017)Auditors’ perceptions of the …Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital (2016)Compliance with goodwill-rela…Coefficient Alpha and the Internal Structure of Tests (1951)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)Agency Problems and Residual Claims (1983)Law and Finance (1998)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Dimensionalizing Cultures: The Hofstede Model in Context (2011)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Dynamic capabilities and strategic management (1997)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Socioemotional Wealth and Business Risks in Family-controlled Firms: Evidence from Spanish Olive Oil Mills (2007)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Socioemotional Wealth in Family Firms (2012)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1933The Modern Corporation and Private Property7,361 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 2003Founding‐Family Ownership and Firm Performance: Evidence from the S&P 5005,127 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2005How do family ownership, control and management affect firm value?4,190 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Essays on disclosure2,478 cited
  • 2008Research Methods for Business2,376 cited
  • 2000Tunneling2,216 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited

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2002
Culture, Corporate Governance and Disclosure in Malaysian Corporations
2,013 cited

Cited by

  • 2020Compliance with IFRS mandatory disclosure requirements: A structured literature review99 cited
  • 2016Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital89 cited
  • 2017The effect of audit committee characteristics on compliance with IFRS for related party disclosures83 cited
  • 2018The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe81 cited
  • 2019Impact of ownership structure on the level of voluntary disclosure: a study of listed family-controlled companies in Malaysia60 cited
  • 2018The role of intangible assets and liabilities in firm performance: empirical evidence58 cited
  • 2017Going back to go forward: on studying the determinants of corporate governance disclosure55 cited
  • 2017Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts53 cited
  • 2019Determinants of IFRS compliance in Africa: analysis of stakeholder attributes52 cited
  • 2018Rethinking agency theory in developing countries: A case study of Pakistan50 cited
  • 2018Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?48 cited
  • 2017Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country44 cited
  • 2021Corporate Responsibility Disclosure, Information Environment and Analysts’ Recommendations: Evidence from Malaysia44 cited
  • 2021Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates42 cited
  • 2020Corporate governance and compliance with IFRS 736 cited
  • 2017Comparative study between IFRS and AAOIFI disclosure compliance31 cited