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• 2008Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms1,337 cited
• 1982An evaluation of environmental disclosures made in corporate annual reports1,112 cited
• 2016Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure814 cited
• 2006The association between firm‐specific characteristics and disclosure573 cited
• 2002VOLUNTARY DISCLOSURE OF ACCOUNTING RATIOS IN THE UK569 cited
• 2007An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan517 cited
• 2014Corporate Social Responsibility Reporting: A Content Analysis in Family and Non-family Firms475 cited
• 2008Board Structure, Ownership, and Voluntary Disclosure in Ireland467 cited
• 2003Determinants of Internet Financial Reporting by New Zealand Companies419 cited
• 1998The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe398 cited
• 2005Corporate mandatory disclosure practices in Bangladesh355 cited
• 2008Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China347 cited
• 1993VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES337 cited