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The impact of environmental factors on accounting development: an Egyptian longitudinal study
16 references·16 citing·46 second hopsampled
The impact of environmental factors on accounting development: an Egyptian longitudinal study (2003)The impact of environmental factors on ac…Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory (1999)Voluntary environmental and s…FINANCIAL LIBERALISATION, STOCKMARKETS AND ECONOMIC DEVELOPMENT* (1997)FINANCIAL LIBERALISATION, STO…Investment opportunities and the structure of executive compensation (1996)Investment opportunities and …Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory (1995)Cultural Influence on the Dev…Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges (1992)Environmental Factors Influen…Economic Growth in a Cross Section of Countries (1991)Economic Growth in a Cross Se…Monetization, Financial Liberalization, and Economic Development (1990)Monetization, Financial Liber…Financial disclosure regulation and its environment: A review and further analysis (1990)Financial disclosure regulati…Economic Growth in a Cross Section of Countries (1989)Economic Growth in a Cross Se…Disclosure in the Corporate Annual Reports of Swedish Companies (1989)Disclosure in the Corporate A…A note on corporate social disclosure practices in developing countries: The case of Malaysia and Singapore (1989)A note on corporate social di…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …An Empirical Study of Selected Factors Influencing the Decision to List on Foreign Stock Exchanges (1988)An Empirical Study of Selecte…The impact of disclosure and measurement practices on international accounting classifications**This article is reprinted, with permission, from The Accounting Review (July, 1980) pp 426–450 (1983)The impact of disclosure and …A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)A JUDGEMENTAL INTERNATIONAL C…Comparative International Accounting (1981)Comparative International Acc…How firms' performance mediates the relationship between corporate governance quality and earnings quality? (2021)How firms' performance mediat…The effect of political-economic reform on the quality of financial reporting in Egypt (2018)The effect of political-econo…Development of Accounting and Auditing in Egypt: Origin, Growth, Practice and Influential Factors (2018)Development of Accounting and…IFRS adoption strategies and theories of economic development (2015)IFRS adoption strategies and …Does Mandatory Adoption of IFRS Guarantee Compliance? (2013)Does Mandatory Adoption of IF…Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals (2013)Decentralization, perceived e…Propensity and comprehensiveness of corporate internet reporting in Egypt (2012)Propensity and comprehensiven…Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania (2012)Factors Associated with the A…Factors affecting corporate social responsibility disclosure in Egypt (2011)Factors affecting corporate s…Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study (2010)Perceived international envir…Management accounting system for hospitals: a research framework (2010)Management accounting system …Critical accounting research in Africa: Whence and whither (2010)Critical accounting research …Financial accounting regulations and organizational change: a Habermasian perspective (2008)Financial accounting regulati…The use of costing information in Egypt: a research note (2007)The use of costing informatio…Critically Appreciating Social Accounting and Reporting in the Arab MiddleEast: A Postcolonial Perspective (2007)Critically Appreciating Socia…Determinants of changes in accounting practices: Accounting and the UK Health Service (2006)Determinants of changes in ac…Credit Rationing in Markets with Imperfect Information (1981)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Structure, Liquidity, and Investment: Evidence from Japanese Industrial Groups (1991)Macroeconomic Determinants of Stock Market Development (1999)Stock markets, banks, and economic growth: Empirical evidence from the MENA region (2006)The impact of growth, energy and financial development on the environment in China: A cointegration analysis (2010)Culture's Consequences: International Differences in Work-Related Values. (1983)The Confucius connection: From cultural roots to economic growth (1988)Cultures and Organizations: Software of the Mind. (1993)Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany (2008)Intellectual capital and firm performance in Australia (2011)The Interrelationships Among Informal Institutions, Formal Institutions, and Inward Foreign Direct Investment (2011)Determinants of corporate social responsibility disclosure: An application of stakeholder theory (1992)Corporate social and environmental reporting (1995)Some determinants of social and environmental disclosures in New Zealand companies (1996)Board diversity and corporate social responsibility in Jordan (2016)Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach (2016)Does the market value greenhouse gas emissions? Evidence from multi-country firm data (2020)The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Internal organisational factors influencing corporate social and ethical reporting (2002)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)Major Legal Systems in the World Today (1970)A multinational test of determinants of corporate disclosure (2003)International Convergence of Accounting Practices: Choosing between IAS and US GAAP (2004)Stakeholder Theory Classification: A Theoretical and Empirical Evaluation of Definitions (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The impact of culture and governance on corporate social reporting (2005)The effect of corporate governance on sustainability disclosure (2010)A Contribution to the Theory of Economic Growth (1956)The Purchasing-Power Parity Doctrine: A Reappraisal (1964)Does Social Capital Have an Economic Payoff? A Cross-Country Investigation (1997)Why do Some Countries Produce So Much More Output Per Worker than Others? (1999)Greed and grievance in civil war (2004)The Pricing of Options and Corporate Liabilities (1973)Moral Hazard and Observability (1979)CEO Stock‐Based Compensation: An Empirical Analysis of Incentive‐Intensity, Relative Mix, and Economic Determinants (2000)THE RELATIONSHIPS AMONG ORGANIZATIONAL CONTEXT, PAY DISPERSION, AND AMONG MANAGERIAL TURNOVER. (2002)Say on Pay Votes and CEO Compensation: Evidence from the UK (2012)Hofstede never studied culture (2003)Board composition, CEO duality and performance among Malaysian listed companies (2004)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Alternative projections of mortality and disability by cause 1990–2020: Global Burden of Disease Study (1997)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1991Economic Growth in a Cross Section of Countries9,446 cited
  • 1989Economic Growth in a Cross Section of Countries8,385 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
  • 1981Comparative International Accounting672 cited
  • 1997FINANCIAL LIBERALISATION, STOCKMARKETS AND ECONOMIC DEVELOPMENT*478 cited
  • 1996Investment opportunities and the structure of executive compensation430 cited
  • 1995Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory402 cited
  • 1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES354 cited
  • 1999Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory271 cited
  • 1989A note on corporate social disclosure practices in developing countries: The case of Malaysia and Singapore257 cited
  • 1988An Empirical Study of Selected Factors Influencing the Decision to List on Foreign Stock Exchanges245 cited
  • 1992Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges230 cited
  • 1990Financial disclosure regulation and its environment: A review and further analysis

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228 cited
  • 1990Monetization, Financial Liberalization, and Economic Development222 cited
  • 1983The impact of disclosure and measurement practices on international accounting classifications**This article is reprinted, with permission, from The Accounting Review (July, 1980) pp 426–450211 cited
  • Cited by

    • 2010Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study137 cited
    • 2007Critically Appreciating Social Accounting and Reporting in the Arab MiddleEast: A Postcolonial Perspective136 cited
    • 2011Factors affecting corporate social responsibility disclosure in Egypt98 cited
    • 2015IFRS adoption strategies and theories of economic development78 cited
    • 2013Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals74 cited
    • 2012Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania71 cited
    • 2010Critical accounting research in Africa: Whence and whither69 cited
    • 2006Determinants of changes in accounting practices: Accounting and the UK Health Service62 cited
    • 2012Propensity and comprehensiveness of corporate internet reporting in Egypt59 cited
    • 2013Does Mandatory Adoption of IFRS Guarantee Compliance?51 cited
    • 2007The use of costing information in Egypt: a research note49 cited
    • 2010Management accounting system for hospitals: a research framework48 cited
    • 2008Financial accounting regulations and organizational change: a Habermasian perspective38 cited
    • 2021How firms' performance mediates the relationship between corporate governance quality and earnings quality?33 cited
    • 2018The effect of political-economic reform on the quality of financial reporting in Egypt31 cited
    • 2018Development of Accounting and Auditing in Egypt: Origin, Growth, Practice and Influential Factors30 cited