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Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies
16 references·16 citing·33 second hopsampled
Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies (2007)Exploring the Effects of Corporate Govern…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Law and Finance (1998)Law and FinanceAn Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Positive Accounting Theory (1985)Positive Accounting TheoryContent Analysis: An Introduction to its Methodology. (1984)Content Analysis: An Introduc…Separation of Ownership and Control (1983)Separation of Ownership and C…Good News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Modern Corporation and Private Property (1933)The Modern Corporation and Pr…Green logistics performance and sustainability reporting practices of the logistics sector: The moderating effect of corporate governance (2020)Green logistics performance a…Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint (2020)Do audit committee attributes…Does board gender diversity influence voluntary disclosure of intellectual capital in initial public offering prospectuses? Evidence from China (2019)Does board gender diversity i…Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016)Determinants of CSR disclosur…The tone of business model disclosure: an impression management analysis of the integrated reports (2015)The tone of business model di…Intellectual capital disclosure in integrated reporting: an impression management analysis (2015)Intellectual capital disclosu…The effect of DEFRA guidance on greenhouse gas disclosure (2014)The effect of DEFRA guidance …Does media pressure moderate CSR disclosures by external directors? (2014)Does media pressure moderate …Board Effectiveness and the Voluntary Disclosure of Climate Change Information (2014)Board Effectiveness and the V…What Drives Quality of Firm Risk Disclosure? (2012)What Drives Quality of Firm R…The effect of audit committee characteristics on intellectual capital disclosure (2012)The effect of audit committee…Is Environmental Governance Substantive or Symbolic? An Empirical Investigation (2012)Is Environmental Governance S…The influence of board size on intellectual capital disclosure by Kenyan listed firms (2010)The influence of board size o…The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis (2010)The Association of Board Inde…Corporate Governance and Intellectual Capital Disclosure (2010)Corporate Governance and Inte…Intellectual capital disclosure, cost of finance and firm value (2009)Intellectual capital disclosu…Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Earnings Management During Import Relief Investigations (1991)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Qualitative content analysis in nursing research: concepts, procedures and measures to achieve trustworthiness (2003)Three Approaches to Qualitative Content Analysis (2005)The qualitative content analysis process (2008)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1984Content Analysis: An Introduction to its Methodology.24,312 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1998Law and Finance17,902 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1933The Modern Corporation and Private Property7,361 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud

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3,518 cited
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • Cited by

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    • 2010The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis254 cited
    • 2010The influence of board size on intellectual capital disclosure by Kenyan listed firms239 cited
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    • 2012What Drives Quality of Firm Risk Disclosure?218 cited
    • 2009Intellectual capital disclosure, cost of finance and firm value213 cited
    • 2016Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia203 cited
    • 2019Does board gender diversity influence voluntary disclosure of intellectual capital in initial public offering prospectuses? Evidence from China201 cited
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