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Voluntary XBRL Adopters and Firm Characteristics: An Empirical Analysis
16 references·4 citing·44 second hop
Voluntary XBRL Adopters and Firm Characteristics: An Empirical Analysis (2012)Voluntary XBRL Adopters and Firm Characte…Does XBRL adoption reduce information asymmetry? (2010)Does XBRL adoption reduce inf…Does it add up? Early evidence on the data quality of XBRL filings to the SEC (2010)Does it add up? Early evidenc…What Actually Happened to the Inventories of American Companies Between 1981 and 2000? (2005)What Actually Happened to the…The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies (2004)The determinants and characte…Corporate Governance and Firm Performance (2004)Corporate Governance and Firm…Corporate Social and Financial Performance: A Meta-Analysis (2003)Corporate Social and Financia…Dissemination of information for investors at corporate Web sites (2002)Dissemination of information …Do Corporate Global Environmental Standards Create or Destroy Market Value? (2000)Do Corporate Global Environme…The Corporate Social-Financial Performance Relationship (1997)The Corporate Social-Financia…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)Firm-specific determinants of…DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES (1993)DETERMINANTS OF AUDIT FEES FO…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Corporate Social Responsibility and Financial Performance (1984)Corporate Social Responsibili…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…An Empirical Analysis of the Quality of Corporate Financial Disclosure. (1971)An Empirical Analysis of the …Impact of XBRL on Voluntary Adopters' Financial Reporting Quality and Cost of Equity Capital (2018)Impact of XBRL on Voluntary A…XBRL Extension to the Financial Statement Notes: Field-based Evidence on Unlisted Companies (2016)XBRL Extension to the Financi…Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program (2014)Firm-Specific Characteristics…The Roles of Users' Personal Characteristics and Organisational Support in the Attitude towards Using ERP Systems in a Spanish Public Hospital (2013)The Roles of Users' Personal …The Nature of the Firm (1937)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)The Economic Institutions of Capitalism (1987)CORPORATE SOCIAL RESPONSIBILITY AND FIRM FINANCIAL PERFORMANCE. (1988)BEYOND DICHOTOMY: THE CURVILINEAR RELATIONSHIP BETWEEN SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE (2006)Strategic management a stakeholder approach (2010)Does it Pay to Be Good...And Does it Matter? A Meta-Analysis of the Relationship between Corporate Social and Financial Performance (2011)What drives corporate social performance? The role of nation-level institutions (2012)A Natural-Resource-Based View of the Firm (1995)A Natural-Resource-Based View of the Firm (1995)A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY. (1997)Confronting the Environmental Kuznets Curve (2002)On the Foundations of Corporate Social Responsibility (2016)The Importance of Climate Risks for Institutional Investors (2019)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Determinants of corporate borrowing (1977)The determinants of voluntary financial disclosure by Swiss listed companies (1995)Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore (2002)Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies (2008)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Absorptive Capacity: A New Perspective on Learning and Innovation (1990)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis (2011)The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Firm resources and sustained competitive advantage (2004)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)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)Law and Finance (1998)An evaluation of environmental disclosures made in corporate annual reports (1982)Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016)The Corporate Social Performance and Corporate Financial Performance Debate (1997)Stakeholder influence capacity and the variability of financial returns to corporate social responsibility (2007)Corporate Sustainability: First Evidence on Materiality (2016)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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
  • 2003Corporate Social and Financial Performance: A Meta-Analysis7,627 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1984Corporate Social Responsibility and Financial Performance1,970 cited
  • 1997The Corporate Social-Financial Performance Relationship1,472 cited
  • 2000Do Corporate Global Environmental Standards Create or Destroy Market Value?1,338 cited
  • 1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong783 cited
  • 1971An Empirical Analysis of the Quality of Corporate Financial Disclosure.591 cited
  • 2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies544 cited
  • 1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited
  • 2004Corporate Governance and Firm Performance399 cited
  • 2005What Actually Happened to the Inventories of American Companies Between 1981 and 2000?395 cited
  • 2002Dissemination of information for investors at corporate Web sites362 cited

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2010
Does XBRL adoption reduce information asymmetry?
236 cited
  • 2010Does it add up? Early evidence on the data quality of XBRL filings to the SEC210 cited
  • Cited by

    • 2018Impact of XBRL on Voluntary Adopters' Financial Reporting Quality and Cost of Equity Capital19 cited
    • 2014Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program16 cited
    • 2013The Roles of Users' Personal Characteristics and Organisational Support in the Attitude towards Using ERP Systems in a Spanish Public Hospital13 cited
    • 2016XBRL Extension to the Financial Statement Notes: Field-based Evidence on Unlisted Companies12 cited