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Voluntary forward-looking statements driven by corporate governance and their value relevance
16 references·16 citing·33 second hopsampled
Voluntary forward-looking statements driven by corporate governance and their value relevance (2013)Voluntary forward-looking statements driv…External Control of Organizations: Resource Dependence Perspective (2011)External Control of Organizat…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…The impact of culture and governance on corporate social reporting (2005)The impact of culture and gov…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Stewardship Theory or Agency …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Management ownership and market valuation (1988)Management ownership and mark…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate governance and carbon emissions performance: International evidence on curvilinear relationships (2023)Corporate governance and carb…Impact of ESG disclosure and financial reporting quality on investment efficiency (2022)Impact of ESG disclosure and …Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? (2022)Do corporate governance mecha…Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda (2022)Board of directors’ attribute…CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks (2020)CSR Disclosure, Corporate Gov…Board gender diversity, environmental committee and greenhouse gas voluntary disclosures (2020)Board gender diversity, envir…Corporate governance and environmental social governance disclosure: A meta‐analytical review (2019)Corporate governance and envi…Determinants of forward-looking disclosures in integrated reporting (2018)Determinants of forward-looki…Corporate boards, ownership structures and corporate disclosures (2018)Corporate boards, ownership s…Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017)Saying more with less? Disclo…Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016)Determinants of CSR disclosur…Corporate governance: the impact of director and board structure, ownership structure and corporate control on the performance of listed companies on the Ghana stock exchange (2016)Corporate governance: the imp…Is forward-looking financial disclosure really informative? Evidence from UK narrative statements (2015)Is forward-looking financial …What drives mandatory and voluntary risk reporting variations across Germany, UK and US? (2014)What drives mandatory and vol…The effect of DEFRA guidance on greenhouse gas disclosure (2014)The effect of DEFRA guidance …Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and I taly (2014)Corporate Governance, Risk Di…An Integrative Model Of Organizational Trust (1995)TOWARD A STEWARDSHIP THEORY OF MANAGEMENT (1997)Corporate Social Responsibility: Strategic Implications* (2006)Exchange and Power in Social Life (2017)Determinants of corporate borrowing (1977)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Dynamic capabilities and strategic management (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Organizational Information Requirements, Media Richness and Structural Design (1986)Managing Legitimacy: Strategic and Institutional Approaches (1995)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)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)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 2011External Control of Organizations: Resource Dependence Perspective14,181 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1991Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns3,563 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2005The impact of culture and governance on corporate social reporting

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2,031 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • Cited by

    • 2017Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports455 cited
    • 2019Corporate governance and environmental social governance disclosure: A meta‐analytical review451 cited
    • 2020Board gender diversity, environmental committee and greenhouse gas voluntary disclosures344 cited
    • 2018Determinants of forward-looking disclosures in integrated reporting268 cited
    • 2014The effect of DEFRA guidance on greenhouse gas disclosure265 cited
    • 2014Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and I taly262 cited
    • 2020CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks240 cited
    • 2022Impact of ESG disclosure and financial reporting quality on investment efficiency228 cited
    • 2023Corporate governance and carbon emissions performance: International evidence on curvilinear relationships211 cited
    • 2016Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia203 cited
    • 2016Corporate governance: the impact of director and board structure, ownership structure and corporate control on the performance of listed companies on the Ghana stock exchange180 cited
    • 2014What drives mandatory and voluntary risk reporting variations across Germany, UK and US?169 cited
    • 2018Corporate boards, ownership structures and corporate disclosures169 cited
    • 2022Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?159 cited
    • 2022Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda153 cited
    • 2015Is forward-looking financial disclosure really informative? Evidence from UK narrative statements139 cited