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A multinational test of determinants of corporate disclosure
16 references·16 citing·40 second hopsampled
A multinational test of determinants of corporate disclosure (2003)A multinational test of determinants of c…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Impact of Culture, Market Forces, and Legal System on Financial Disclosures (2000)Impact of Culture, Market For…ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS (1999)ASSOCIATIONS BETWEEN CORPORAT…Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices (1998)Spontaneous Harmonization Eff…Law and Finance (1998)Law and FinanceLaw and Finance (1996)Law and FinanceFactors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory (1995)Cultural Influence on the Dev…The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The Relationship Between the …Cultures and Organizations: Software of the Mind. (1993)Cultures and Organizations: S…Cultures and Organizations: Software of the Mind (1992)Cultures and Organizations: S…Information quality and discretionary disclosure (1990)Information quality and discr…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Dividend Policy under Asymmetric Information (1985)Dividend Policy under Asymmet…Discretionary disclosure (1983)Discretionary disclosureA JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)A JUDGEMENTAL INTERNATIONAL C…Carbon disclosure, carbon performance and financial performance: International evidence (2021)Carbon disclosure, carbon per…Does the market value greenhouse gas emissions? Evidence from multi-country firm data (2020)Does the market value greenho…The impact of national culture on integrated reporting quality. A stakeholder theory approach (2019)The impact of national cultur…The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance (2017)The influence of institutiona…Board composition and corporate social responsibility in an emerging market (2016)Board composition and corpora…Does National Culture Influence Corporate Carbon Disclosure Propensity? (2015)Does National Culture Influen…The Impact of Corporate Governance and Ownership Structure on Voluntary Disclosure in Annual Reports among Listed Jordanian Companies (2014)The Impact of Corporate Gover…Sustainability report and bank valuation: evidence from E uropean stock markets (2013)Sustainability report and ban…How do firm- and country-level governance mechanisms affect firms’ disclosure? (2013)How do firm- and country-leve…Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2012)Compliance with IFRS 3- and I…Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks (2011)Determinants of Corporate Soc…Corporate governance and voluntary disclosure in Kuwait (2010)Corporate governance and volu…An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience (2010)An empirical analysis of corp…Development of accounting regulation in Jordan (2009)Development of accounting reg…Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV) (2006)Disclosure and determinants s…Cultural impact on Chinese corporate disclosure – a corporate governance perspective (2006)Cultural impact on Chinese co…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)What drives corporate social performance? The role of nation-level institutions (2012)Culture's Consequences: International Differences in Work-Related Values (1981)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)The determinants of voluntary financial disclosure by Swiss listed companies (1995)The impact of culture and governance on corporate social reporting (2005)The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Internal organisational factors influencing corporate social and ethical reporting (2002)Culture's Consequences (2018)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)Dividend Policy, Growth, and the Valuation of Shares (1961)Job Market Signaling (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Efficient Capital Markets: II (1991)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Influence of Cultural Individualism-Collectivism, Self Construals, and Individual Values on Communication Styles Across Cultures (1996)Unpacking the Concept of Virtuality: The Effects of Geographic Dispersion, Electronic Dependence, Dynamic Structure, and National Diversity on Team Innovation (2006)How does culture influence corporate risk-taking? (2013)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Conservation of Resources in the Organizational Context: The Reality of Resources and Their Consequences (2017)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1998Law and Finance17,902 cited
  • 1993Cultures and Organizations: Software of the Mind.17,690 cited
  • 1983Discretionary disclosure3,477 cited
  • 1985Dividend Policy under Asymmetric Information3,459 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1996Law and Finance2,451 cited
  • 1992Cultures and Organizations: Software of the Mind1,885 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 1994The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain793 cited
  • 1990Information quality and discretionary disclosure784 cited
  • 1999ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS735 cited
  • 2000Impact of Culture, Market Forces, and Legal System on Financial Disclosures519 cited
  • 1995Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory402 cited
  • 1998Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices

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373 cited
  • 1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES354 cited
  • Cited by

    • 2012Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants292 cited
    • 2019The impact of national culture on integrated reporting quality. A stakeholder theory approach276 cited
    • 2017The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance274 cited
    • 2021Carbon disclosure, carbon performance and financial performance: International evidence273 cited
    • 2020Does the market value greenhouse gas emissions? Evidence from multi-country firm data268 cited
    • 2016Board composition and corporate social responsibility in an emerging market195 cited
    • 2009Development of accounting regulation in Jordan170 cited
    • 2006Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)156 cited
    • 2010Corporate governance and voluntary disclosure in Kuwait148 cited
    • 2013Sustainability report and bank valuation: evidence from E uropean stock markets143 cited
    • 2015Does National Culture Influence Corporate Carbon Disclosure Propensity?132 cited
    • 2011Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks132 cited
    • 2014The Impact of Corporate Governance and Ownership Structure on Voluntary Disclosure in Annual Reports among Listed Jordanian Companies125 cited
    • 2010An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience118 cited
    • 2006Cultural impact on Chinese corporate disclosure – a corporate governance perspective111 cited
    • 2013How do firm- and country-level governance mechanisms affect firms’ disclosure?107 cited