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Impact of Culture, Market Forces, and Legal System on Financial Disclosures
12 references·16 citing·45 second hop
Impact of Culture, Market Forces, and Legal System on Financial Disclosures (2000)Impact of Culture, Market Forces, and Leg…The Effect of International Institutional Factors on Properties of Accounting Earnings (1999)The Effect of International I…Law and Finance (1998)Law and FinanceFirm-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…Measuring the Degree of Internationalization of a Firm (1994)Measuring the Degree of Inter…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …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…Voluntary Corporate Disclosure by Swedish Companies (1989)Voluntary Corporate Disclosur…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …An Introduction to Comparative Law (1988)An Introduction to Comparativ…Cultural dimensions in management and planning (1984)Cultural dimensions in manage…Culture's Consequences: International Differences in Work-Related Values. (1983)Culture's Consequences: Inter…Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: Inter…Does the market value greenhouse gas emissions? Evidence from multi-country firm data (2020)Does the market value greenho…The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance (2017)The influence of institutiona…Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016)Role of Country- and Firm-Lev…Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance (2012)Environmental disclosure qual…Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2012)Compliance with IFRS 3- and I…What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations (2009)What explains the extent and …Culture and auditor choice: A test of the secrecy hypothesis (2008)Culture and auditor choice: A…A cross-country study on the effects of national culture on earnings management (2008)A cross-country study on the …Drivers of corporate voluntary disclosure (2007)Drivers of corporate voluntar…Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange (2007)Accounting for financial inst…The survival of international differences under IFRS: towards a research agenda (2006)The survival of international…Why do national GAAP differ from IAS? The role of culture (2005)Why do national GAAP differ f…Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences (2005)Voluntary adoption of non-loc…The explanatory factors of intellectual capital disclosure to financial analysts (2005)The explanatory factors of in…Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Firm‐level Disclosures and th…A multinational test of determinants of corporate disclosure (2003)A multinational test of deter…Motivation and Personality (1997)Internal organisational factors influencing corporate social and ethical reporting (2002)Experiential Knowledge and Cost in the Internationalization Process (2015)The Handbook of Social Psychology (1969)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)Significance tests and goodness of fit in the analysis of covariance structures. 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this work references cited by second hop

References

  • 1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
  • 1998Law and Finance17,902 cited
  • 1983Culture's Consequences: International Differences in Work-Related Values.15,062 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
  • 1984Cultural dimensions in management and planning1,473 cited
  • 1994Measuring the Degree of Internationalization of a Firm1,456 cited
  • 1999The Effect of International Institutional Factors on Properties of Accounting Earnings869 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
  • 1992The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations706 cited
  • 1989Voluntary Corporate Disclosure by Swedish Companies631 cited
  • 1988An Introduction to Comparative Law371 cited

Cited by

  • 2016Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure814 cited
  • 2009What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations

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525 cited
  • 2003Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin507 cited
  • 2012Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance430 cited
  • 2006The survival of international differences under IFRS: towards a research agenda419 cited
  • 2007Drivers of corporate voluntary disclosure415 cited
  • 2008A cross-country study on the effects of national culture on earnings management394 cited
  • 2005Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences349 cited
  • 2007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange348 cited
  • 2003A multinational test of determinants of corporate disclosure313 cited
  • 2012Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants292 cited
  • 2008Culture and auditor choice: A test of the secrecy hypothesis286 cited
  • 2017The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance274 cited
  • 2020Does the market value greenhouse gas emissions? Evidence from multi-country firm data268 cited
  • 2005The explanatory factors of intellectual capital disclosure to financial analysts265 cited
  • 2005Why do national GAAP differ from IAS? The role of culture228 cited