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Mandatory Disclosure and the Protection of Investors
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  • 2010The Failure of Mandated Disclosure236 cited
  • 1988Toward a Theory of Equitable and Efficient Accounting Policy.226 cited
  • 2017Why regulate private firm disclosure and auditing?216 cited
  • 2018Is Silence Golden? Real Effects of Mandatory Disclosure205 cited
  • 1996AN EMPIRICAL TEST OF THE RESOURCE-BASED THEORY: STRATEGIC REGULATION IN THE DUTCH AUDIT INDUSTRY202 cited
  • 2007The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports195 cited
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  • 2018Initial Coin Offerings: Financing Growth with Cryptocurrency Token Sales140 cited
  • 2019Reporting Regulation and Corporate Innovation135 cited
  • 2017Regulatory Oversight and Auditor Market Share129 cited
  • 2010The pros and cons of regulating corporate reporting: A critical review of the arguments

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121 cited
  • 2022The effects of the EU non-financial reporting directive on corporate social responsibility121 cited
  • 2010Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why119 cited