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Disclosure of non‐financial information in the annual report
16 references·16 citing·29 second hopsampled
Disclosure of non‐financial information in the annual report (2011)Disclosure of non‐financial information i…Business Research Methods (2022)Business Research MethodsAn empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance (2005)An empirical investigation of…A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital (2002)A Re‐examination of Disclosur…Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Meas…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Intellectual capital: The new wealth of organizations (1998)Intellectual capital: The new…The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets (1997)The New Organizational Wealth…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Disclosure Policy, Informatio…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…Survey Methods in Social Investigation. (1958)Survey Methods in Social Inve…Women board members’ impact on ESG disclosure with environment and social dimensions: evidence from the European banking sector (2022)Women board members’ impact o…The impact of corporate governance on forward-looking CSR disclosure (2022)The impact of corporate gover…Sustainability, corporate social responsibility, non-financial reporting and company performance: Relationships and mediating effects in Spanish small and medium sized enterprises (2022)Sustainability, corporate soc…Managing sustainability—Does the integration of environmental, social and governance key performance indicators in the internal management systems contribute to companies' environmental, social and governance performance? (2022)Managing sustainability—Does …Digital reputation and firm performance: The moderating role of firm orientation towards sustainable development goals (SDGs) (2022)Digital reputation and firm p…Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach (2021)Non‐financial strategy disclo…Non-financial information and cost of equity capital: an empirical analysis in the food and beverage industry (2020)Non-financial information and…Exploring the term “non-financial information”: an academics’ view (2020)Exploring the term “non-finan…Disclosure of integrated reporting elements by industrial companies: evidence from Jordan (2020)Disclosure of integrated repo…Important drivers for customer satisfaction – from product focus to image and service quality (2019)Important drivers for custome…The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting (2017)The Term ‘Non-financial Infor…The disclosure of intellectual capital in Italian universities (2017)The disclosure of intellectua…The role of audit committee attributes in intellectual capital disclosures (2015)The role of audit committee a…Non-financial information: State of the art and research perspectives based on a bibliometric study (2015)Non-financial information: St…Mapping corporate disclosure theories (2012)Mapping corporate disclosure …Analyzing intellectual capital information in sustainability reports: some empirical evidence (2012)Analyzing intellectual capita…Coefficient Alpha and the Internal Structure of Tests (1951)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Have Financial Statements Lost Their Relevance? (1999)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Why Firms Voluntarily Disclose Bad News (1994)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)Intellectual capital: an exploratory study that develops measures and models (1998)Tacit knowledge and the economic geography of context, or The undefinable tacitness of being (there) (2002)Knowledge Management Enablers, Processes, and Organizational Performance: An Integrative View and Empirical Examination (2003)The Evolution of Cooperation (1981)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)Bridging Epistemologies: The Generative Dance Between Organizational Knowledge and Organizational Knowing (1999)Neoliberalism, higher education and the knowledge economy: from the free market to knowledge capitalism (2005)Consumer engagement in a virtual brand community: An exploratory analysis (2011)Smart tourism destinations: ecosystems for tourism destination competitiveness (2016)Research Methods in Business Studies (2020)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 2022Business Research Methods10,949 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1998Intellectual capital: The new wealth of organizations3,751 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets3,059 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,832 cited
  • 2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital1,457 cited
  • 1958Survey Methods in Social Investigation.1,434 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*

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1,183 cited
  • 2005An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance1,109 cited
  • Cited by

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    • 2022Managing sustainability—Does the integration of environmental, social and governance key performance indicators in the internal management systems contribute to companies' environmental, social and governance performance?102 cited
    • 2015The role of audit committee attributes in intellectual capital disclosures97 cited
    • 2012Analyzing intellectual capital information in sustainability reports: some empirical evidence95 cited
    • 2015Non-financial information: State of the art and research perspectives based on a bibliometric study94 cited
    • 2017The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting91 cited
    • 2017The disclosure of intellectual capital in Italian universities89 cited
    • 2022The impact of corporate governance on forward-looking CSR disclosure79 cited
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