References

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• 1985Positive Accounting Theory5,837 cited
• 1983Taxes and firm size881 cited
• 1994The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain793 cited
• 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
• 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
• 1975Company Size, Listed Versus Unlisted Stocks, and the Extent of Financial Disclosure410 cited
• 1961Corporate reporting and investment decisions290 cited
• 1989Globalization of Stock Markets and Foreign Listing Requirements: Voluntary Disclosures by Continental European Companies Listed on the London Stock Exchange122 cited
• 1990International Perceptions of Cost Constraints on Voluntary Information Disclosures: A Comparative Study of U.K. and U.S. Multinationals107 cited
• 1979The extent and causes of voluntary disclosure of financial information in three European capital markets : an exploratory study75 cited
• 1994International and multinational accounting38 cited

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