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The Relative Value Relevance of Shareholder versus Stakeholder Corporate Governance Disclosure Policy Reforms in South Africa
16 references·16 citing·40 second hopsampled
The Relative Value Relevance of Shareholder versus Stakeholder Corporate Governance Disclosure Policy Reforms in South Africa (2011)The Relative Value Relevance of Sharehold…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…The Social Responsibility of Business Is to Increase Its Profits (2007)The Social Responsibility of …Politically Connected Firms (2006)Politically Connected FirmsCorporate Governance and Equity Prices (2003)Corporate Governance and Equi…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Financial accounting information and corporate governance (2001)Financial accounting informat…Estimating the Value of Political Connections (2001)Estimating the Value of Polit…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Stockholders and Stakeholders: A New Perspective on Corporate Governance (1983)Stockholders and Stakeholders…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Environmental disclosures and corporate attributes, from the lens of legitimacy theory: a longitudinal analysis on a developing country (2022)Environmental disclosures and…Corporate governance and financial distress: Asian emerging market perspective (2021)Corporate governance and fina…Role of institutions in shaping corporate governance system: evidence from emerging economy (2020)Role of institutions in shapi…Gender diversity, corporate governance and financial risk disclosure in the UK (2020)Gender diversity, corporate g…Corporate Governance and Earnings Management Nexus: Evidence from the UK and Egypt Using Neural Networks (2020)Corporate Governance and Earn…CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter? (2020)CEO power and corporate socia…Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019)Corporate Governance, Integra…Board characteristics, ownership concentration and firms’ performance (2019)Board characteristics, owners…Disclosure of CSR Performance and Firm Value: New Evidence from South Africa on the Basis of the GRI Guidelines for Sustainability Disclosure (2018)Disclosure of CSR Performance…Corporate Governance Disclosure Index–Executive Pay Nexus: The Moderating Effect of Governance Mechanisms (2018)Corporate Governance Disclosu…Corporate governance compliance and accrual earnings management in eastern Africa (2018)Corporate governance complian…Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa (2016)Corporate governance, corpora…Antecedents of voluntary corporate governance disclosure: a post-2007/08 financial crisis evidence from the influential UK Combined Code (2016)Antecedents of voluntary corp…IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels (2015)IFRS Mandatory disclosures in…Board size, corporate regulations and firm valuation in an emerging market: a simultaneous equation approach (2014)Board size, corporate regulat…Boards of Directors and Financial Risk during the Credit Crisis (2012)Boards of Directors and Finan…Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Audit committee, board of director characteristics, and earnings management (2002)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)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)Separation of Ownership and Control (1983)Law and Finance (1998)Performance Pay and Top-Management Incentives (1990)Corporate governance, chief executive officer compensation, and firm performance (1999)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)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders (1991)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 2007The Social Responsibility of Business Is to Increase Its Profits11,534 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2006Politically Connected Firms4,073 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 2001Estimating the Value of Political Connections2,988 cited
  • 1983Stockholders and Stakeholders: A New Perspective on Corporate Governance2,732 cited
  • 2009On the use of instrumental variables in accounting research

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2,416 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • Cited by

    • 2019Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports177 cited
    • 2022Environmental disclosures and corporate attributes, from the lens of legitimacy theory: a longitudinal analysis on a developing country152 cited
    • 2021Corporate governance and financial distress: Asian emerging market perspective136 cited
    • 2016Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa126 cited
    • 2012Boards of Directors and Financial Risk during the Credit Crisis121 cited
    • 2020CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?112 cited
    • 2016Antecedents of voluntary corporate governance disclosure: a post-2007/08 financial crisis evidence from the influential UK Combined Code108 cited
    • 2020Role of institutions in shaping corporate governance system: evidence from emerging economy107 cited
    • 2020Corporate Governance and Earnings Management Nexus: Evidence from the UK and Egypt Using Neural Networks105 cited
    • 2015IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels100 cited
    • 2019Board characteristics, ownership concentration and firms’ performance95 cited
    • 2018Corporate governance compliance and accrual earnings management in eastern Africa90 cited
    • 2020Gender diversity, corporate governance and financial risk disclosure in the UK90 cited
    • 2018Disclosure of CSR Performance and Firm Value: New Evidence from South Africa on the Basis of the GRI Guidelines for Sustainability Disclosure90 cited
    • 2018Corporate Governance Disclosure Index–Executive Pay Nexus: The Moderating Effect of Governance Mechanisms86 cited
    • 2014Board size, corporate regulations and firm valuation in an emerging market: a simultaneous equation approach86 cited