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International Capital Market Pressures and Voluntary Annual Report Disclosures by U.S. and U.K. Multinationals
16 references·16 citing·35 second hopsampled
International Capital Market Pressures and Voluntary Annual Report Disclosures by U.S. and U.K. Multinationals (1995)International Capital Market Pressures an…Comparative International Accounting (2003)Comparative International Acc…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory (1992)Intra-industry environmental …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Voluntary disclosure with a strategic opponent (1990)Voluntary disclosure with a s…Voluntary Corporate Disclosure by Swedish Companies (1989)Voluntary Corporate Disclosur…Disclosure When the Market Is Unsure of Information Endowment of Managers (1988)Disclosure When the Market Is…Positive Accounting Theory (1985)Positive Accounting TheoryOptimal Release of Information By Firms (1985)Optimal Release of Informatio…The Cultural Relativity of Organizational Practices and Theories (1983)The Cultural Relativity of Or…Discretionary disclosure (1983)Discretionary disclosureThe Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Disclosure Laws and Takeover Bids (1980)Disclosure Laws and Takeover …The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports (1979)The Impact of Size, Stock Mar…Corporate Financial Statements, A Product of the Market and Political Processes (1977)Corporate Financial Statement…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate boards, ownership structures and corporate disclosures (2018)Corporate boards, ownership s…Web Media and Stock Markets : A Survey and Future Directions from a Big Data Perspective (2017)Web Media and Stock Markets :…Working capital level influence on SME profitability (2016)Working capital level influen…The determinants influencing the extent of CSR disclosure (2014)The determinants influencing …Financial Factors Influencing the Quality of Corporate Social Responsibility and Environmental Management Disclosure: A Quantile Regression Approach (2014)Financial Factors Influencing…Determinants and features of voluntary disclosure in the Chinese stock market (2013)Determinants and features of …Corporate governance and strategic information on the internet (2011)Corporate governance and stra…Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit (2009)Compliance with International…A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008 (2009)A longitudinal examination of…Intellectual capital reporting by the New Zealand local government sector (2008)Intellectual capital reportin…Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? (2008)Do early and voluntary filers…The use of intellectual capital information in investment decisions (2007)The use of intellectual capit…Disclosure, Corporate Governance and Foreign Share Ownership on the Zimbabwe Stock Exchange (2007)Disclosure, Corporate Governa…Digital reporting in Eastern Europe: An empirical study (2006)Digital reporting in Eastern …The explanatory factors of intellectual capital disclosure to financial analysts (2005)The explanatory factors of in…A Survey on Voluntary Disclosure on the Internet. Empirical Evidence from 300 European Union Companies (2002)A Survey on Voluntary Disclos…Culture's Consequences: International Differences in Work-Related Values. (1983)The Confucius connection: From cultural roots to economic growth (1988)Understanding the Influence of National Culture on the Development of Trust (1998)Hofstede's model of national cultural differences and their consequences: A triumph of faith - a failure of analysis (2002)Towards a Positive Theory of the Determination of Accounting Standards. (1978)A Study of the Environmental Disclosure Practices of Australian Corporations (1996)The relation between environmental performance and environmental disclosure: a research note (2002)Greenwash: Corporate Environmental Disclosure under Threat of Audit (2011)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)An evaluation of “essays on disclosure” and the disclosure literature in accounting (2001)Full Disclosure (2007)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)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)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Analyst Coverage and Intangible Assets (2001)Information and the Cost of Capital (2004)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)An Empirical Evaluation of Accounting Income Numbers (1968)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Investor psychology in capital markets: evidence and policy implications (2002)The Economics of Privacy (2016)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1983Discretionary disclosure3,477 cited
  • 1983The Cultural Relativity of Organizational Practices and Theories3,144 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory1,493 cited
  • 1985Optimal Release of Information By Firms1,105 cited
  • 1980Disclosure Laws and Takeover Bids884 cited
  • 1990Voluntary disclosure with a strategic opponent761 cited
  • 2003Comparative International Accounting720 cited
  • 1988Disclosure When the Market Is Unsure of Information Endowment of Managers702 cited
  • 1989Voluntary Corporate Disclosure by Swedish Companies631 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited

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1979
The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports
510 cited

Cited by

  • 2014The determinants influencing the extent of CSR disclosure363 cited
  • 2005The explanatory factors of intellectual capital disclosure to financial analysts265 cited
  • 2008Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?177 cited
  • 2014Financial Factors Influencing the Quality of Corporate Social Responsibility and Environmental Management Disclosure: A Quantile Regression Approach172 cited
  • 2018Corporate boards, ownership structures and corporate disclosures169 cited
  • 2007Disclosure, Corporate Governance and Foreign Share Ownership on the Zimbabwe Stock Exchange168 cited
  • 2006Digital reporting in Eastern Europe: An empirical study163 cited
  • 2011Corporate governance and strategic information on the internet158 cited
  • 2009A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008157 cited
  • 2008Intellectual capital reporting by the New Zealand local government sector153 cited
  • 2016Working capital level influence on SME profitability148 cited
  • 2007The use of intellectual capital information in investment decisions147 cited
  • 2002A Survey on Voluntary Disclosure on the Internet. Empirical Evidence from 300 European Union Companies143 cited
  • 2009Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit137 cited
  • 2017Web Media and Stock Markets : A Survey and Future Directions from a Big Data Perspective133 cited
  • 2013Determinants and features of voluntary disclosure in the Chinese stock market130 cited