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Dual/joint auditors and the level of compliance with international financial reporting standards (IFRS‐required disclosure)
16 references·1 citing·37 second hop
Dual/joint auditors and the level of compliance with international financial reporting standards (IFRS‐required disclosure) (2012)Dual/joint auditors and the level of comp…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…The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe (1998)The impact of corporate attri…Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices (1998)Spontaneous Harmonization Eff…The influence of company characteristics and accounting regulation on information disclosed by Spanish firms (1997)The influence of company char…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Voluntary Disclosure in the Annual Reports of New Zealand Companies (1995)Voluntary Disclosure in the A…Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong (1995)Firm-specific determinants of…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations (1992)The Impact of Size, Stock Mar…The use of disclosure indices in accounting research: A review article (1991)The use of disclosure indices…Voluntary Corporate Disclosure by Swedish Companies (1989)Voluntary Corporate Disclosur…Signalling, Agency Theory and Accounting Policy Choice (1987)Signalling, Agency Theory and…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…An Empirical Analysis of the Quality of Corporate Financial Disclosure. (1971)An Empirical Analysis of the …Audit committee effectiveness and audit quality: the moderating effect of joint audit (2023)Audit committee effectiveness…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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Positive Accounting Theory (1985)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)What drives corporate social performance? The role of nation-level institutions (2012)Disclosure in the Corporate Annual Reports of Swedish Companies (1989)A framework for the analysis of firm risk communication (2004)The impact of culture and governance on corporate social reporting (2005)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Determinants of corporate borrowing (1977)The determinants of voluntary financial disclosure by Swiss listed companies (1995)Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore (2002)Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies (2008)Job Market Signaling (1973)Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)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)The Economic Institutions of Capitalism (1987)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)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)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Market discipline, disclosure and moral hazard in banking (2006)Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2011)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 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
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms809 cited
  • 1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong783 cited
  • 1991The use of disclosure indices in accounting research: A review article721 cited
  • 1992The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations706 cited
  • 1989Voluntary Corporate Disclosure by Swedish Companies631 cited
  • 1971An Empirical Analysis of the Quality of Corporate Financial Disclosure.591 cited
  • 1995Voluntary Disclosure in the Annual Reports of New Zealand Companies551 cited
  • 1987

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Signalling, Agency Theory and Accounting Policy Choice
544 cited
  • 1998The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe398 cited
  • 1998Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices373 cited
  • Cited by

    • 2023Audit committee effectiveness and audit quality: the moderating effect of joint audit29 cited