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Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies
16 references·16 citing·37 second hopsampled
Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies (2013)Aggregated, voluntary, and mandatory risk…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…The economic implications of corporate financial reporting (2005)The economic implications of …The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Corporate governance and voluntary disclosure (2003)Corporate governance and volu…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Essays on disclosure (2001)Essays on disclosureEmpirical research on accounting choice (2001)Empirical research on account…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Job Market Signaling (1973)Job Market SignalingAn Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks (2020)CSR Disclosure, Corporate Gov…The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019)The impact of multi-layer gov…Enterprise risk management and firm performance: Role of the risk committee (2019)Enterprise risk management an…Corporate governance and risk disclosure quality: Tunisian evidence (2019)Corporate governance and risk…Risk reporting: A review of the literature and implications for future research✩ (2018)Risk reporting: A review of t…The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017)The extent of voluntary discl…Corporate governance and risk reporting: Indian evidence (2017)Corporate governance and risk…Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks (2017)Corporate governance and oper…Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016)Determinants of CSR disclosur…Determinants of compliance with AAOIFI standards by Islamic banks (2016)Determinants of compliance wi…The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises (2015)The board's role in risk disc…Is forward-looking financial disclosure really informative? Evidence from UK narrative statements (2015)Is forward-looking financial …An analysis of risk management disclosures: Australian evidence (2015)An analysis of risk managemen…What drives mandatory and voluntary risk reporting variations across Germany, UK and US? (2014)What drives mandatory and vol…The association between risk disclosure and firm characteristics: a meta-analysis (2014)The association between risk …Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and I taly (2014)Corporate Governance, Risk Di…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)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)Higher market valuation of companies with a small board of directors (1996)A Survey of Corporate Governance (1997)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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)Managing Resources: Linking Unique Resources, Management, and Wealth Creation in Family Firms (2003)R2 around the world: New theory and new tests☆ (2005)Over-investment of free cash flow (2006)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1973Job Market Signaling16,329 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
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2001Essays on disclosure2,478 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 2003Corporate governance and voluntary disclosure

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1,966 cited
  • 2001Empirical research on accounting choice1,764 cited
  • Cited by

    • 2014Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and I taly262 cited
    • 2020CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks240 cited
    • 2016Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia203 cited
    • 2015The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises198 cited
    • 2019Enterprise risk management and firm performance: Role of the risk committee182 cited
    • 2014What drives mandatory and voluntary risk reporting variations across Germany, UK and US?169 cited
    • 2018Risk reporting: A review of the literature and implications for future research✩166 cited
    • 2017Corporate governance and risk reporting: Indian evidence153 cited
    • 2019The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa146 cited
    • 2017The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt140 cited
    • 2015Is forward-looking financial disclosure really informative? Evidence from UK narrative statements139 cited
    • 2017Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks137 cited
    • 2014The association between risk disclosure and firm characteristics: a meta-analysis136 cited
    • 2016Determinants of compliance with AAOIFI standards by Islamic banks128 cited
    • 2019Corporate governance and risk disclosure quality: Tunisian evidence115 cited
    • 2015An analysis of risk management disclosures: Australian evidence113 cited