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Determinants of narrative risk disclosures in UK interim reports
16 references·16 citing·34 second hopsampled
Determinants of narrative risk disclosures in UK interim reports (2012)Determinants of narrative risk disclosure…Risk reporting: A study of risk disclosures in the annual reports of UK companies (2006)Risk reporting: A study of ri…Board composition, regulatory regime and voluntary disclosure (2006)Board composition, regulatory…A framework for the analysis of firm risk communication (2004)A framework for the analysis …Corporate governance and voluntary disclosure (2003)Corporate governance and volu…VOLUNTARY DISCLOSURE OF ACCOUNTING RATIOS IN THE UK (2002)VOLUNTARY DISCLOSURE OF ACCOU…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…A study of the relationship between corporate governance structures and the extent of voluntary disclosure (2001)A study of the relationship b…ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS (1999)ASSOCIATIONS BETWEEN CORPORAT…The influence of company characteristics and accounting regulation on information disclosed by Spanish firms (1997)The influence of company char…The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The Relationship Between the …The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations (1992)The Impact of Size, Stock Mar…Corporate Governance and Disclosure Quality (1992)Corporate Governance and Disc…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Integrated reporting quality and BoD characteristics: an empirical analysis (2021)Integrated reporting quality …Determinants of corporate social and environmental voluntary disclosure in Saudi listed firms (2021)Determinants of corporate soc…Public companies' cybersecurity risk disclosures (2020)Public companies' cybersecuri…CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks (2020)CSR Disclosure, Corporate Gov…The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019)The impact of multi-layer gov…Corporate governance and risk disclosure quality: Tunisian evidence (2019)Corporate governance and risk…An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan (2019)An Analysis of Corporate Soci…The use of optimistic tone by narcissistic CEOs (2018)The use of optimistic tone by…Determinants of forward-looking disclosures in integrated reporting (2018)Determinants of forward-looki…Corporate governance and corporate social responsibility disclosures (2018)Corporate governance and corp…Corporate governance and risk reporting: Indian evidence (2017)Corporate governance and risk…Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks (2017)Corporate governance and oper…Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia (2016)Corporate governance and corp…An analysis of risk management disclosures: Australian evidence (2015)An analysis of risk managemen…The association between risk disclosure and firm characteristics: a meta-analysis (2014)The association between risk …Competition, corporate governance, ownership structure and risk reporting (2013)Competition, corporate govern…A Survey of Corporate Governance (1997)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making (2015)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Culture's Consequences: International Differences in Work-Related Values (1981)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)The determinants of voluntary financial disclosure by Swiss listed companies (1995)The impact of culture and governance on corporate social reporting (2005)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)Institutions (1991)Legislative leviathan: party government in the House (1993)Capital markets research in accounting (2001)Big 4 Office Size and Audit Quality (2009)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)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)Specification Tests in Econometrics (1978)The Economic Institutions of Capitalism (1987)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)Law and Finance (1998)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Corporate financing and investment decisions when firms have information that investors do not have (1984)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)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
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 2001A study of the relationship between corporate governance structures and the extent of voluntary disclosure1,167 cited
  • 2006Board composition, regulatory regime and voluntary disclosure888 cited
  • 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms809 cited
  • 1994The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain793 cited
  • 2006Risk reporting: A study of risk disclosures in the annual reports of UK companies774 cited
  • 1992Corporate Governance and Disclosure Quality746 cited
  • 1999ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS735 cited
  • 1992The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations

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706 cited
  • 2004A framework for the analysis of firm risk communication657 cited
  • 2002VOLUNTARY DISCLOSURE OF ACCOUNTING RATIOS IN THE UK569 cited
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    • 2020CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks240 cited
    • 2019An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan223 cited
    • 2013Competition, corporate governance, ownership structure and risk reporting196 cited
    • 2017Corporate governance and risk reporting: Indian evidence153 cited
    • 2019The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa146 cited
    • 2018Corporate governance and corporate social responsibility disclosures140 cited
    • 2017Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks137 cited
    • 2014The association between risk disclosure and firm characteristics: a meta-analysis136 cited
    • 2020Public companies' cybersecurity risk disclosures121 cited
    • 2021Integrated reporting quality and BoD characteristics: an empirical analysis118 cited
    • 2021Determinants of corporate social and environmental voluntary disclosure in Saudi listed firms117 cited
    • 2018The use of optimistic tone by narcissistic CEOs116 cited
    • 2019Corporate governance and risk disclosure quality: Tunisian evidence115 cited
    • 2015An analysis of risk management disclosures: Australian evidence113 cited