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Corporate social disclosure: A note on a test of agency theory
6 references·16 citing·44 second hop
Corporate social disclosure: A note on a test of agency theory (1991)Corporate social disclosure: A note on a …Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis (1987)The impact of corporate chara…Associations between social responsibility disclosure and characteristics of companies (1981)Associations between social r…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …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…Determinants of CSR disclosure: an evidence from India (2020)Determinants of CSR disclosur…The effect of corporate governance practices on corporate social responsibility disclosure (2019)The effect of corporate gover…Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia (2017)Social responsibility disclos…Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies (2017)Social movement NGOs and the …The value relevance of corporate responsibility reporting: South African evidence (2012)The value relevance of corpor…The measurement of sustainability disclosure: Abundance versus occurrence (2010)The measurement of sustainabi…Corporate social responsibility (2010)Corporate social responsibili…Corporate social responsibility disclosure (2010)Corporate social responsibili…Some theories for social accounting?: A review essay and a tentative pedagogic categorisation of theorisations around social accounting (2009)Some theories for social acco…Corporate social and environmental reporting: a survey of disclosure practices in Egypt (2008)Corporate social and environm…Cross‐sectional effects in community disclosure (2006)Cross‐sectional effects in co…Corporate social reporting in Thailand (2006)Corporate social reporting in…Environmental and social disclosure and data richness in the mining industry (2003)Environmental and social disc…Positive accounting theory, political costs And social disclosure analyses: a critical look (2002)Positive accounting theory, p…Communication in corporate environmental reports (2002)Communication in corporate en…A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies (2000)A comparative analysis of cor…The Nature of the Firm (1937)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Basic Content Analysis (1990)Disclosure level and the cost of equity capital. (1997)Introduction (2002)CSR disclosures and its determinants: evidence from Malaysian government link companies (2011)Narrative disclosure of corporate social responsibility in Islamic financial institutions (2011)Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms (2021)Organizational Legitimacy: Social Values and Organizational Behavior (1975)Corporate social and environmental reporting (1995)Assessing non-financial reports according to the Global Reporting Initiative guidelines: evidence from Greece (2009)Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories (2011)CSR reporting practices of Eurozone companies (2014)Research Notes. CORPORATE SOCIAL RESPONSIBILITY AND STOCK MARKET PERFORMANCE. (1978)Corporate social responsibility and tax aggressiveness: a test of legitimacy theory (2012)Explanatory Factors of Integrated Sustainability and Financial Reporting (2012)An analysis of Australian company carbon emission disclosures (2013)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The influence of corporate social responsibility disclosure on share prices (2015)Integrated reporting: An accounting disclosure tool for high quality financial reporting (2019)Does the EU Directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence (2020)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Organization Theory and Methodology. (1983)Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)The effects of bonus schemes on accounting decisions (2011)Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Some determinants of social and environmental disclosures in New Zealand companies (1996)Accessibility and functionality of the corporate web site: implications for sustainability reporting (2006)Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value (2011)Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland (2012)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1987The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis1,162 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 1981Associations between social responsibility disclosure and characteristics of companies484 cited

Cited by

  • 2012The value relevance of corporate responsibility reporting: South African evidence190 cited
  • 2000A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies189 cited
  • 2006Corporate social reporting in Thailand186 cited
  • 2010Corporate social responsibility disclosure183 cited
  • 2002Positive accounting theory, political costs And social disclosure analyses: a critical look178 cited
  • 2002Communication in corporate environmental reports175 cited
  • 2009Some theories for social accounting?: A review essay and a tentative pedagogic categorisation of theorisations around social accounting167 cited
  • 2008Corporate social and environmental reporting: a survey of disclosure practices in Egypt

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165 cited
  • 2017Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia151 cited
  • 2010Corporate social responsibility144 cited
  • 2003Environmental and social disclosure and data richness in the mining industry140 cited
  • 2017Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies131 cited
  • 2019The effect of corporate governance practices on corporate social responsibility disclosure124 cited
  • 2020Determinants of CSR disclosure: an evidence from India124 cited
  • 2006Cross‐sectional effects in community disclosure123 cited
  • 2010The measurement of sustainability disclosure: Abundance versus occurrence120 cited