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Board ownership, audit committees' effectiveness and corporate voluntary disclosures
16 references·16 citing·31 second hopsampled
Board ownership, audit committees' effectiveness and corporate voluntary disclosures (2010)Board ownership, audit committees' effect…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis (2002)A cross-firm analysis of the …Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…The information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)The information content of st…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Firm Performance and Board Committee Structure (1998)Firm Performance and Board Co…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…Market liquidity and volume around earnings announcements (1994)Market liquidity and volume a…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic (2022)The impact of audit committee…The development of corporate governance literature in Malaysia: a systematic literature review and research agenda (2022)The development of corporate …Impact of audit committee characteristics and external audit quality on firm performance: evidence from India (2021)Impact of audit committee cha…Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint (2020)Do audit committee attributes…The role of audit committee attributes in corporate sustainability reporting (2019)The role of audit committee a…Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: evidence from commercial banks of Kazakhstan (2019)Corporate governance and corp…Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018)Corporate board characteristi…Board composition, ownership structure and corporate social responsibility disclosure: the case of Jordan (2018)Board composition, ownership …Voluntary disclosure in emerging countries: a literature review (2017)Voluntary disclosure in emerg…The relationship between corporate governance, corruption and forward-looking information disclosure: a comparative study (2017)The relationship between corp…Ownership structure and voluntary disclosure: A synthesis of empirical studies (2016)Ownership structure and volun…Internal control information disclosure and corporate governance: evidence from an emerging market (2016)Internal control information …Audit committee and integrated reporting practice: does internal assurance matter? (2016)Audit committee and integrate…The influence of board characteristics on sustainability reporting (2014)The influence of board charac…The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure (2014)The Impact of Audit Committee…Influence of Audit Committee Characteristics on Voluntary Ethics Disclosure (2014)Influence of Audit Committee …Coefficient Alpha and the Internal Structure of Tests (1951)The Cross-Section of Expected Stock Returns (1992)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)A Contribution to the Theory of Economic Growth (1956)Increasing Returns and Long-Run Growth (1986)Law and Finance (1998)Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk (2001)R2 around the world: New theory and new tests☆ (2005)Does board gender diversity improve the informativeness of stock prices? (2011)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)Earnings management and investor protection: an international comparison (2003)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 1994Market liquidity and volume around earnings announcements1,786 cited
  • 1998Firm Performance and Board Committee Structure1,774 cited
  • 2002A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis1,571 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings

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1,517 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • Cited by

    • 2020Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint272 cited
    • 2014The influence of board characteristics on sustainability reporting261 cited
    • 2018Board composition, ownership structure and corporate social responsibility disclosure: the case of Jordan243 cited
    • 2019The role of audit committee attributes in corporate sustainability reporting214 cited
    • 2022The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic198 cited
    • 2019Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: evidence from commercial banks of Kazakhstan183 cited
    • 2016Audit committee and integrated reporting practice: does internal assurance matter?165 cited
    • 2014The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure139 cited
    • 2021Impact of audit committee characteristics and external audit quality on firm performance: evidence from India134 cited
    • 2018Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)133 cited
    • 2022The development of corporate governance literature in Malaysia: a systematic literature review and research agenda129 cited
    • 2016Internal control information disclosure and corporate governance: evidence from an emerging market110 cited
    • 2014Influence of Audit Committee Characteristics on Voluntary Ethics Disclosure107 cited
    • 2016Ownership structure and voluntary disclosure: A synthesis of empirical studies105 cited
    • 2017The relationship between corporate governance, corruption and forward-looking information disclosure: a comparative study103 cited
    • 2017Voluntary disclosure in emerging countries: a literature review103 cited