References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
• 2018Culture's Consequences5,505 cited
• 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
• 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
• 2001A study of the relationship between corporate governance structures and the extent of voluntary disclosure1,167 cited
• 2004Board leadership, outside directors’ expertise and voluntary corporate disclosures1,072 cited
• 2006Board composition, regulatory regime and voluntary disclosure888 cited
• 2002Discretionary disclosure and stock-based incentives611 cited
• 1995Voluntary Disclosure in the Annual Reports of New Zealand Companies551 cited
• 2007The Association between Board Composition and Different Types of Voluntary Disclosure527 cited
• 1995Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory402 cited
• 1998Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices373 cited
• 1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES