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Nonfinancial disclosures across Anglo-American countries · Study

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ArticleNonfinancial disclosures across Anglo-American countries

Sean W. G. Robb2001

Article2001

Nonfinancial disclosures across Anglo-American countries

Sean W. G. Robb · Louise E.SingleMarilyn T. Zarzeski

224 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

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References

1981Culture's Consequences: International Differences in Work-Related Values 1983Culture's Consequences: International Differences in Work-Related Values.1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally 1981Comparative International Accounting 1998Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices 2011Intercultural Communication in the Global Workplace 1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES 1973Financial Disclosure and Entry to the European Capital Market

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2009Intellectual capital disclosure, cost of finance and firm value 2007Drivers of voluntary intellectual capital disclosure in listed biotechnology companies 2009Attributes of social and human capital disclosure and information asymmetry between managers and investors 2019Gender policies on board of directors and sustainable development 2018Sustainability reporting and stakeholder engagement in Spain : Different instruments, different quality

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Details

Year2001

Typearticle

Published2001-03-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations224

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

Identifiers

doi10.1016/s1061-9518(01)00036-2

openalex_workW2082546576

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2006Intellectual capital disclosure (ICD)

2007The use of intellectual capital information in investment decisions

2010Web‐Based Non‐Financial Disclosure and Cost of Finance