Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Intranational and international consensus on the importance of disclosure items in financial reports: A Nigerian case study

8 references·12 citing·43 second hop

FromToDepth

this work references cited by second hop

References

1948Consumption Theory in Terms of Revealed Preference985 cited
1982Corporate Financial Reporting in New Zealand: An Analysis of User Preferences, Corporate Characteristics and Disclosure Practices for Discretionary Information275 cited
1976Financial Reporting Practices: Disclosure and Comprehensiveness in an International Setting127 cited
1983The Utility of Annual Reports: An International Study101 cited
1977Differences in Disclosure Needs of Major Users of Financial Statements98 cited
1980Raising Finance and Firms' Corporate Reporting Policies92 cited
1986Information disclosure in annual reports in South Africa67 cited
1981Bank Annual Report Disclosure Adequacy Internationally67 cited

Cited by

2010An investigation of perceptions of company annual report users in Sri Lanka55 cited
2003Users’ perceptions of various aspects of Kuwaiti corporate reporting50 cited
2006Overseas bankers in the UK and their use of information for making lending decisions: Changes from 198548 cited
1992Growing pains of an indigenous accountancy profession: the Nigerian experience47 cited
2019The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China39 cited
1997A multidimensional model for the disclosure policy of a firm

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

33 cited

2018Comparative compliance status of AAOIFI and IFSB standards32 cited

1993Measuring the quality of corporate disclosure in less developed countries: The case of Tanzania30 cited

2013Evidence on the nature, extent and determinants of disclosures in Libyan banks’ annual reports26 cited

2011Corporate Social Responsibility and Tax Aggressiveness26 cited

2007The empirical evidence of the voluntary information disclosure in the annual reports of banking companies: The case of Bangladesh21 cited

2018Does the Provision of Non-Audit Services Affect Auditor Independence and Audit Quality? Evidence from Bahrain19 cited