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The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants
16 references·1 citing·36 second hop
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1985Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements1,005 cited
  • 1983Taxes and firm size881 cited
  • 1994The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain793 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
  • 1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited
  • 1984Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations600 cited

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1971
An Empirical Analysis of the Quality of Corporate Financial Disclosure.
591 cited
  • 1979The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports510 cited
  • Cited by

    • 2012Did Australian Firms Choose to Switch to Reporting Operating Cash Flows Using the Indirect Method?21 cited