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Incremental Voluntary Disclosure on Corporate Websites, Determinants and Consequences

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References

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2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
1997Disclosure level and the cost of equity capital.3,577 cited
1983Discretionary disclosure3,477 cited
1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
2001Essays on disclosure2,478 cited
1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
2004The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices1,250 cited
2001Social disclosure, financial disclosure and the cost of equity capital835 cited
1994The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain793 cited

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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

1989Disclosure in the Corporate Annual Reports of Swedish Companies742 cited

Cited by

2012New Media and External Accounting Information: A Critical Review51 cited
2012Voluntary internet financial reporting practices of listed companies in the United Arab Emirates48 cited
2014The determinants of internet financial reporting in Slovenia43 cited
2017The role of corporate governance and transparency in the generation of financial performance in socially responsible companies42 cited
2017Voluntary disclosure of financial information on the internet by large companies in Slovenia40 cited
2017Determinants of transparency and disclosure – evidence from post-transition economies38 cited
2010Determinants of Quantitative Information Withholding in Annual Reports38 cited
2017The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology22 cited
2018Corporate Ownership, Internet Penetration and Internet Financial Reporting: Evidence from the Gulf Cooperation Council Countries17 cited
2019Web disclosure of institutional information in nonprofit organizations: an approach in Portuguese charities17 cited
2013Determinants of Internet Financial Reporting Practices: Evidence from the UAE16 cited
2018The link between Internet investor relations and information asymmetry16 cited
2012Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers14 cited
2014An International Comparison of the Determinants and Financial Information Quality in XBRL Reporting Environment13 cited
2014Determinants of voluntary web-based disclosure: A comparison of the united kingdom and its former colony, New Zealand12 cited
2017Disclosure of financial instruments: Practices and challenges of Latin American firms from the mining industry12 cited