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An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic
5 references·16 citing·49 second hop
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this work references cited by second hop

References

  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
  • 1992The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations706 cited
  • 1986Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure229 cited

Cited by

  • 2008A study of determinants of intellectual capital performance in banks: the UK case211 cited
  • 2011Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?139 cited
  • 2004The Impact of Firm Ownership Structure on Voluntary Disclosure: Empirical Evidence from Czech Annual Reports125 cited
  • 2017Corporate governance and corporate social disclosures: a meta-analytical review114 cited
  • 2015IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels100 cited
  • 2017Corporate attributes affecting sustainability reporting: an Indian perspective98 cited
  • 2010Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements97 cited
  • 2005Accounting for good news and accounting for bad news: Some empirical evidence from the Czech Republic

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96 cited
  • 2009Determinants of board members' financial expertise — Empirical evidence from France92 cited
  • 2004VOLUNTARY DISCLOSURES IN AN EMERGING CAPITAL MARKET: SOME EVIDENCE FROM THE ATHENS STOCK EXCHANGE92 cited
  • 2011Corporate aggregate disclosure practices in Jordan85 cited
  • 2013Firm Characteristics and the Extent of Voluntary Disclosure: The Case of Egypt65 cited
  • 2007Measuring Accounting Disclosure in a Period of Complex Changes: The Case of Egypt63 cited
  • 2012The use of management accounting practices in Malaysian SMEs60 cited
  • 2016Compliance with international financial reporting standards: the case of listed firms in Ghana60 cited
  • 2012The determinants of HC disclosures of Indian firms54 cited