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Voluntary Disclosure in the Annual Reports of New Zealand Companies
12 references·16 citing·40 second hop
Voluntary Disclosure in the Annual Reports of New Zealand Companies (1995)Voluntary Disclosure in the Annual Report…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes (1990)The Management of Corporate F…The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis (1987)The impact of corporate chara…Signalling, Agency Theory and Accounting Policy Choice (1987)Signalling, Agency Theory and…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Voluntary Corporate Disclosure: The Case of Interim Reporting (1981)Voluntary Corporate Disclosur…Auditor size and audit quality (1981)Auditor size and audit qualityDeterminants of corporate borrowing (1977)Determinants of corporate bor…Corporate Financial Statements, A Product of the Market and Political Processes (1977)Corporate Financial Statement…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Board characteristics and integrated reporting quality: an agency theory perspective (2019)Board characteristics and int…The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector (2016)The Impact of Corporate Socia…Determinants of narrative risk disclosures in UK interim reports (2012)Determinants of narrative ris…Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis (2011)Corporate Responsibility Repo…Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong (2010)Family ownership, board indep…Voluntary disclosure in the annual reports of an emerging country: The case of Qatar (2009)Voluntary disclosure in the a…Corporate social reporting and board representation: evidence from the Kenyan banking sector (2008)Corporate social reporting an…Board Structure, Ownership, and Voluntary Disclosure in Ireland (2008)Board Structure, Ownership, a…The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder (2007)The Relationship between Volu…The Association between Board Composition and Different Types of Voluntary Disclosure (2007)The Association between Board…Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies (2007)Exploring the Effects of Corp…Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis (2006)Perpetuating traditional infl…Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market (2006)Firm‐specific determinants of…Determinants of voluntary Internet financial reporting by local government authorities (2005)Determinants of voluntary Int…VOLUNTARY DISCLOSURE OF ACCOUNTING RATIOS IN THE UK (2002)VOLUNTARY DISCLOSURE OF ACCOU…A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies (2000)A cost benefit study of volun…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Information quality and discretionary disclosure (1990)Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)The impact of culture and governance on corporate social reporting (2005)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)The Discovery of Grounded Theory (2017)Content Analysis: An Introduction to its Methodology. (1984)Strategic management a stakeholder approach (2010)Content Analysis: An Introduction to Its Methodology (2019)ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings (2021)The relationship between environmental, social, and financial performance in the banking sector: A European study (2021)Corporate Social Responsibility (CSR) Implementation: A Review and a Research Agenda Towards an Integrative Framework (2022)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Exposure, legitimacy, and social disclosure (1991)Internal organisational factors influencing corporate social and ethical reporting (2002)Using content analysis as a research method to inquire into intellectual capital reporting (2004)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 1987The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis1,162 cited
  • 1990The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes634 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 1981Voluntary Corporate Disclosure: The Case of Interim Reporting545 cited
  • 1987Signalling, Agency Theory and Accounting Policy Choice544 cited

Cited by

  • 2016The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector666 cited
  • 2011Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis593 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2002VOLUNTARY DISCLOSURE OF ACCOUNTING RATIOS IN THE UK569 cited
  • 2007The Association between Board Composition and Different Types of Voluntary Disclosure527 cited
  • 2010Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong517 cited
  • 2007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies498 cited
  • 2008Corporate social reporting and board representation: evidence from the Kenyan banking sector488 cited
  • 2000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies480 cited
  • 2019Board characteristics and integrated reporting quality: an agency theory perspective476 cited
  • 2008Board Structure, Ownership, and Voluntary Disclosure in Ireland467 cited
  • 2012Determinants of narrative risk disclosures in UK interim reports405 cited
  • 2006Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis393 cited
  • 2005Determinants of voluntary Internet financial reporting by local government authorities393 cited
  • 2007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder376 cited
  • 2009Voluntary disclosure in the annual reports of an emerging country: The case of Qatar318 cited
  • 2006Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market317 cited