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A Survey on Voluntary Disclosure on the Internet. Empirical Evidence from 300 European Union Companies
16 references·16 citing·42 second hopsampled
A Survey on Voluntary Disclosure on the Internet. Empirical Evidence from 300 European Union Companies (2002)A Survey on Voluntary Disclosure on the I…Culture's Consequences (2018)Culture's ConsequencesThe presentation of financial information at corporate Web sites (2001)The presentation of financial…CEO stock option awards and the timing of corporate voluntary disclosures (2000)CEO stock option awards and t…On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…Financial reporting on the Internet by leading UK companies (1999)Financial reporting on the In…Financial information on the Internet: a survey of the homepages of Austrian companies (1999)Financial information on the …An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium (1999)An Empirical Examination of C…Corporate disclosure quality and the cost of debt. (1998)Corporate disclosure quality …The influence of company characteristics and accounting regulation on information disclosed by Spanish firms (1997)The influence of company char…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Discretionary Disclosure and External Financing. (1995)Discretionary Disclosure and …VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES (1993)VOLUNTARY DISCLOSURE OF SEGME…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The impact of information systems on organizations and markets (1991)The impact of information sys…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …The Nature of the Firm (1937)The Nature of the FirmInternet of things: Emerging impacts on digital reporting (2021)Internet of things: Emerging …Gender diversity, corporate governance and firm behavior: The challenge of emotional management (2018)Gender diversity, corporate g…The effect of board of directors and audit committee effectiveness on internet financial reporting (2016)The effect of board of direct…Social Media Adoption and Corporate Disclosure (2014)Social Media Adoption and Cor…Voluntary internet financial reporting practices of listed companies in the United Arab Emirates (2012)Voluntary internet financial …Propensity and comprehensiveness of corporate internet reporting in Egypt (2012)Propensity and comprehensiven…Mapping corporate disclosure theories (2012)Mapping corporate disclosure …IFRS Taxonomy and financial reporting practices: The case of Italian listed companies (2011)IFRS Taxonomy and financial r…Corporate online reporting in 2010: a case study in Jordan (2011)Corporate online reporting in…Information technology implementation: evidence in Spanish SMEs (2010)Information technology implem…Corporate governance and voluntary disclosure in Kuwait (2010)Corporate governance and volu…An Empirical Study of the Impact of Internet Financial Reporting on Stock Prices (2010)An Empirical Study of the Imp…Corporate social responsibility and sustainability reporting on the Internet (2009)Corporate social responsibili…Evaluating Corporate Environmental Reporting on the Internet (2007)Evaluating Corporate Environm…Online transparency of the banking sector (2006)Online transparency of the ba…Corporate Reporting on the Internet in Australia: An Exploratory Study (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)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The interdisciplinary study of coordination (1994)Technology and Institutions: What Can Research on Information Technology and Research on Organizations Learn from Each Other?1 (2001)The Process of Innovation Assimilation by Firms in Different Countries: A Technology Diffusion Perspective on E-Business (2006)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)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Performance Pay and Top-Management Incentives (1990)Credibility of Management Forecasts (2005)Founding Family Ownership and Earnings Quality (2006)Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)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 Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)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)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)Performance Matched Discretionary Accrual Measures (2001)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Equity Incentives and Earnings Management (2005)The Measurement of Independent and Interdependent Self-Construals (1994)Varieties of Capitalism (2001)Rethinking individualism and collectivism: Evaluation of theoretical assumptions and meta-analyses. (2002)
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References

  • 1937The Nature of the Firm23,826 cited
  • 2018Culture's Consequences5,455 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 2000CEO stock option awards and the timing of corporate voluntary disclosures1,053 cited
  • 1998Corporate disclosure quality and the cost of debt.1,050 cited
  • 1991The impact of information systems on organizations and markets959 cited
  • 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms809 cited
  • 1995Discretionary Disclosure and External Financing.646 cited
  • 1999An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium595 cited
  • 1999Financial reporting on the Internet by leading UK companies469 cited
  • 1993VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES337 cited
  • 2001The presentation of financial information at corporate Web sites

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301 cited
  • 1999Financial information on the Internet: a survey of the homepages of Austrian companies295 cited
  • Cited by

    • 2009Corporate social responsibility and sustainability reporting on the Internet257 cited
    • 2010Corporate governance and voluntary disclosure in Kuwait148 cited
    • 2014Social Media Adoption and Corporate Disclosure133 cited
    • 2007Evaluating Corporate Environmental Reporting on the Internet80 cited
    • 2004Corporate Reporting on the Internet in Australia: An Exploratory Study79 cited
    • 2012Mapping corporate disclosure theories77 cited
    • 2018Gender diversity, corporate governance and firm behavior: The challenge of emotional management71 cited
    • 2010An Empirical Study of the Impact of Internet Financial Reporting on Stock Prices60 cited
    • 2012Propensity and comprehensiveness of corporate internet reporting in Egypt59 cited
    • 2006Online transparency of the banking sector56 cited
    • 2010Information technology implementation: evidence in Spanish SMEs55 cited
    • 2011Corporate online reporting in 2010: a case study in Jordan52 cited
    • 2011IFRS Taxonomy and financial reporting practices: The case of Italian listed companies52 cited
    • 2016The effect of board of directors and audit committee effectiveness on internet financial reporting51 cited
    • 2021Internet of things: Emerging impacts on digital reporting49 cited
    • 2012Voluntary internet financial reporting practices of listed companies in the United Arab Emirates48 cited