References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1989Agency Theory: An Assessment and Review13,327 cited
• 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
• 1997Disclosure level and the cost of equity capital.3,577 cited
• 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
• 1976Knee-deep in the big muddy: a study of escalating commitment to a chosen course of action2,065 cited
• 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
• 2001The Stock Market Valuation of Research and Development Expenditures1,734 cited
• 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
• 2006Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies948 cited
• 1994The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain793 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
• 1989Voluntary Corporate Disclosure by Swedish Companies631 cited
• 1971An Empirical Analysis of the Quality of Corporate Financial Disclosure.