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The effect of globalization and legal environment on voluntary disclosure
16 references·16 citing·39 second hopsampled
The effect of globalization and legal environment on voluntary disclosure (2008)The effect of globalization and legal env…What Works in Securities Laws? (2006)What Works in Securities Laws?The market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Law and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…Discretionary disclosure (1983)Discretionary disclosureGood News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…Corporate governance, environmental sustainability performance, and normative isomorphic force of national culture (2022)Corporate governance, environ…The impact of the amount of environmental information disclosure on financial performance: The moderating effect of corporate internationalization (2020)The impact of the amount of e…Sustainable Development and European Banks: A Non-Financial Disclosure Analysis (2020)Sustainable Development and E…Ethical values and bank performance: evidence from financial institutions in Malaysia (2020)Ethical values and bank perfo…Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article (2019)Corporate Financial Disclosur…Pengungkapan Sustainability Report dan Nilai Perusahan: Studi Empiris di Indonesia dan Singapura (2018)Pengungkapan Sustainability R…Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities (2017)Corporate social responsibili…The environmental disclosures of the electricity generation industry: a global perspective (2016)The environmental disclosures…Firm geographic dispersion and financial analysts’ forecasts (2015)Firm geographic dispersion an…The determinants of HC disclosures of Indian firms (2012)The determinants of HC disclo…Non‐financial Information About Sustainable Development and Environmental Policy in the Annual Reports of Listed Companies: Evidence from Italy and the UK (2012)Non‐financial Information Abo…Voluntary disclosure practices amongst listed companies in Nigeria (2011)Voluntary disclosure practice…The Effect of IFRS Adoption on Financial Disclosure: Does Culture Still Play A Role? (2011)The Effect of IFRS Adoption o…Investor relations: a comprehensive overview (2010)Investor relations: a compreh…Exploring the Impact of Legal Systems and Financial Structure on Corporate Responsibility (2010)Exploring the Impact of Legal…Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms (2010)Disclose or not disclose: det…COUNTERSPECULATION, AUCTIONS, AND COMPETITIVE SEALED TENDERS (1961)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Moral Hazard and Observability (1979)An Analysis of the Principal-Agent Problem (1983)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Theory of Incentives: The Principal-Agent Model (2001)Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)Illiquidity and stock returns: cross-section and time-series effects (2002)The Cross‐Section of Volatility and Expected Returns (2006)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Job Market Signaling (1973)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
  • 1997Legal Determinants of External Finance9,776 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1983Discretionary disclosure3,477 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 1999The Economic Consequences of Increased Disclosure

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2,101 cited

Cited by

  • 2016The environmental disclosures of the electricity generation industry: a global perspective110 cited
  • 2020Sustainable Development and European Banks: A Non-Financial Disclosure Analysis101 cited
  • 2012Non‐financial Information About Sustainable Development and Environmental Policy in the Annual Reports of Listed Companies: Evidence from Italy and the UK91 cited
  • 2010Exploring the Impact of Legal Systems and Financial Structure on Corporate Responsibility77 cited
  • 2019Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article75 cited
  • 2011Voluntary disclosure practices amongst listed companies in Nigeria74 cited
  • 2020The impact of the amount of environmental information disclosure on financial performance: The moderating effect of corporate internationalization71 cited
  • 2017Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities63 cited
  • 2010Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms62 cited
  • 2015Firm geographic dispersion and financial analysts’ forecasts58 cited
  • 2022Corporate governance, environmental sustainability performance, and normative isomorphic force of national culture57 cited
  • 2012The determinants of HC disclosures of Indian firms54 cited
  • 2010Investor relations: a comprehensive overview48 cited
  • 2018Pengungkapan Sustainability Report dan Nilai Perusahan: Studi Empiris di Indonesia dan Singapura47 cited
  • 2020Ethical values and bank performance: evidence from financial institutions in Malaysia47 cited
  • 2011The Effect of IFRS Adoption on Financial Disclosure: Does Culture Still Play A Role?46 cited