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The determinants of Internet financial reporting
15 references·16 citing·39 second hop
The determinants of Internet financial reporting (2002)The determinants of Internet financial re…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Corporate Reporting on the Internet (1999)Corporate Reporting on the In…An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium (1999)An Empirical Examination of C…Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Towards a General Model of th…Corporate disclosure quality and the cost of debt. (1998)Corporate disclosure quality …Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…SPECIFIC AND GENERAL KNOWLEDGE, AND ORGANIZATIONAL STRUCTURE (1995)SPECIFIC AND GENERAL KNOWLEDG…The Effect of Firms' Financial Disclosure Strategies on Stock Prices (1993)The Effect of Firms' Financia…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Corporate Finance and Corporate Governance (1988)Corporate Finance and Corpora…Discretionary disclosure (1983)Discretionary disclosureDeterminants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Modern Corporation and Private Property (1933)The Modern Corporation and Pr…Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media (2017)Do Firms Strategically Dissem…The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information (2016)The role of the board of dire…Big Data Analytics in Financial Statement Audits (2015)Big Data Analytics in Financi…Voluntary forward-looking statements driven by corporate governance and their value relevance (2013)Voluntary forward-looking sta…The cultural system and integrated reporting (2013)The cultural system and integ…The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)The Role of the Board in the …Is integrated reporting determined by a country's legal system? An exploratory study (2012)Is integrated reporting deter…Explanatory Factors of Integrated Sustainability and Financial Reporting (2012)Explanatory Factors of Integr…The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)The Role of the Board of Dire…What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations (2009)What explains the extent and …Determinants of corporate internet reporting: evidence from Egypt (2009)Determinants of corporate int…The impact of corporate governance on Internet financial reporting (2008)The impact of corporate gover…An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan (2007)An Empirical Analysis of Trip…Determinants of voluntary Internet financial reporting by local government authorities (2005)Determinants of voluntary Int…The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies (2004)The determinants and characte…Corporate reporting on the Internet by German companies (2004)Corporate reporting on the In…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)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)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)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Nature of the Firm (1937)Economic Action and Social Structure: The Problem of Embeddedness (1985)The Theory of Capital Structure (1991)The theory and practice of corporate finance: evidence from the field (2001)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)Board leadership, outside directors’ expertise and voluntary corporate disclosures (2004)Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)Separation of Ownership and Control (1983)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
  • 1977Determinants of corporate borrowing13,160 cited
  • 1933The Modern Corporation and Private Property7,361 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
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1988Corporate Finance and Corporate Governance2,253 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1998Corporate disclosure quality and the cost of debt.1,050 cited
  • 1995SPECIFIC AND GENERAL KNOWLEDGE, AND ORGANIZATIONAL STRUCTURE979 cited
  • 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
  • 1999An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium595 cited
  • 1993The Effect of Firms' Financial Disclosure Strategies on Stock Prices581 cited
  • 1999Corporate Reporting on the Internet566 cited

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Cited by

  • 2012The Role of the Board in the Dissemination of Integrated Corporate Social Reporting728 cited
  • 2010The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases700 cited
  • 2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies544 cited
  • 2009What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations525 cited
  • 2007An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan517 cited
  • 2016The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information489 cited
  • 2012Explanatory Factors of Integrated Sustainability and Financial Reporting487 cited
  • 2004Corporate reporting on the Internet by German companies464 cited
  • 2008The impact of corporate governance on Internet financial reporting454 cited
  • 2015Big Data Analytics in Financial Statement Audits444 cited
  • 2013The cultural system and integrated reporting422 cited
  • 2005Determinants of voluntary Internet financial reporting by local government authorities393 cited
  • 2012Is integrated reporting determined by a country's legal system? An exploratory study388 cited
  • 2017Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media382 cited
  • 2013Voluntary forward-looking statements driven by corporate governance and their value relevance262 cited
  • 2009Determinants of corporate internet reporting: evidence from Egypt238 cited