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The Determinants of Forward-looking Disclosures in Interim Reports for Non-financial Firms: Evidence from a Developing Country
16 references·0 citing·42 second hop
The Determinants of Forward-looking Disclosures in Interim Reports for Non-financial Firms: Evidence from a Developing Country (2012)The Determinants of Forward-looking Discl…The association between firm‐specific characteristics and disclosure (2006)The association between firm‐…A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes (2004)A methodology for analysing a…The Role of Supplementary Statements with Management Earnings Forecasts (2003)The Role of Supplementary Sta…Financial reporting of good news and bad news: evidence from accounting narratives (2003)Financial reporting of good n…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads (1997)Management Forecasts and Info…To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)To Warn or Not to Warn: Manag…The determinants of voluntary financial disclosure by Swiss listed companies (1995)The determinants of voluntary…Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong (1995)Firm-specific determinants of…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The Relationship Between the …Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations (1984)Corporate Managers' Earnings …Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts (1980)An Empirical Investigation of…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Corporate Forecasts of Earnin…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)A framework for the analysis of firm risk communication (2004)The effect of corporate governance on sustainability disclosure (2010)Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2011)Content Analysis: An Introduction to its Methodology. 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References

  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test1,749 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 2004A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes1,025 cited
  • 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.896 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
  • 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
  • 2003The Role of Supplementary Statements with Management Earnings Forecasts683 cited
  • 1997Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads639 cited
  • 1984Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations600 cited
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The association between firm‐specific characteristics and disclosure
573 cited
  • 1980An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts490 cited
  • 2003Financial reporting of good news and bad news: evidence from accounting narratives470 cited
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