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Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies
16 references·12 citing·36 second hop
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References

  • 1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
  • 1998Law and Finance17,902 cited
  • 1983Culture's Consequences: International Differences in Work-Related Values.15,062 cited
  • 1986Research in Organizational Behavior.10,897 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2000Multilevel Theory, Research, and Methods in Organizations: Foundations, Extensions, and New Directions4,907 cited
  • 1950Ecological Correlations and the Behavior of Individuals4,535 cited
  • 1983Culture's Consequences: International Differences in Work-Related Values.3,741 cited
  • 1983Discretionary disclosure3,477 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Essays on disclosure2,478 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally

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1,862 cited
  • 2003Why are foreign firms listed in the U.S. worth more?1,638 cited
  • Cited by

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    • 2019A multi-theoretical approach on drivers of integrated reporting – uniting firm-level and country-level associations46 cited
    • 2021Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors44 cited
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    • 2020Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries31 cited
    • 2018The determinants of financial, social and Sharia disclosure accountability for Islamic banks24 cited
    • 2013EBITDA1 margin in brazilian companies Variance decomposition and hierarchical effects23 cited
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