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Analysis of annual report disclosure quality for listed companies in transition countries
16 references·8 citing·44 second hop
Analysis of annual report disclosure quality for listed companies in transition countries (2017)Analysis of annual report disclosure qual…The value relevance of disclosure: Evidence from the emerging capital market of Egypt (2009)The value relevance of disclo…The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)The Effect of Disclosures by …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Voluntary disclosure under uncertainty about the reporting objective (2007)Voluntary disclosure under un…Voluntary Financial Reporting on the Internet: Analysis of the Practice of Stock-Market Listed Croatian and Slovene Joint Stock Companies (2006)Voluntary Financial Reporting…Risk reporting: A study of risk disclosures in the annual reports of UK companies (2006)Risk reporting: A study of ri…The public accountability index: crafting a parametric disclosure index for annual reports (2004)The public accountability ind…Disclosure compliance with national accounting standards by listed companies in South Asia (2004)Disclosure compliance with na…A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes (2004)A methodology for analysing a…Quality of Financial Reporting Choice: Determinants and Economic Consequences (2003)Quality of Financial Reportin…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies (2000)A cost benefit study of volun…Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong (1995)Firm-specific determinants of…Note—A Preference Ranking Organisation Method (1985)Note—A Preference Ranking Org…An Empirical Analysis of the Quality of Corporate Financial Disclosure. (1971)An Empirical Analysis of the …Corporate reporting and investment decisions (1961)Corporate reporting and inves…Digital transformation voluntary disclosure: Insights from leading European companies (2024)Digital transformation volunt…IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms (2023)IFRS adoption, firms’ investm…Digital technology application and enterprise competitiveness: the mediating role of ESG performance and green technology innovation (2023)Digital technology applicatio…Ciências sociais aplicadas: Estado, organizações e desenvolvimento regional 4 (2023)Ciências sociais aplicadas: E…The impact of disclosure quality on analyst forecasts in China (2021)The impact of disclosure qual…Environmental disclosure practice in the Serbian banking sector (2021)Environmental disclosure prac…The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector (2020)The Qualitative Characteristi…An empirical analysis of stakeholders’ expectations and integrated reporting quality (2019)An empirical analysis of stak…Content Analysis: An Introduction to its Methodology. 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(2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Common risk factors in the returns on stocks and bonds (1993)The economic implications of corporate financial reporting (2005)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)Textual Analysis in Accounting and Finance: A Survey (2016)A review of multi criteria decision making (MCDM) towards sustainable renewable energy development (2016)A combined compromise solution (CoCoSo) method for multi-criteria decision-making problems (2018)On the Methodological Framework of Composite Indices: A Review of the Issues of Weighting, Aggregation, and Robustness (2018)An evaluation of environmental disclosures made in corporate annual reports (1982)Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016)
this work references cited by second hop

References

  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1985Note—A Preference Ranking Organisation Method2,812 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2004A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes1,025 cited
  • 2009The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis1,022 cited
  • 1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong783 cited
  • 2006Risk reporting: A study of risk disclosures in the annual reports of UK companies774 cited
  • 1971An Empirical Analysis of the Quality of Corporate Financial Disclosure.591 cited
  • 2000A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies480 cited
  • 2009The value relevance of disclosure: Evidence from the emerging capital market of Egypt290 cited
  • 1961Corporate reporting and investment decisions290 cited
  • 2004The public accountability index: crafting a parametric disclosure index for annual reports210 cited
  • 2004Disclosure compliance with national accounting standards by listed companies in South Asia

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190 cited
  • 2003Quality of Financial Reporting Choice: Determinants and Economic Consequences167 cited
  • 2007Voluntary disclosure under uncertainty about the reporting objective87 cited
  • 2006Voluntary Financial Reporting on the Internet: Analysis of the Practice of Stock-Market Listed Croatian and Slovene Joint Stock Companies62 cited
  • Cited by

    • 2023Digital technology application and enterprise competitiveness: the mediating role of ESG performance and green technology innovation62 cited
    • 2019An empirical analysis of stakeholders’ expectations and integrated reporting quality52 cited
    • 2020The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector49 cited
    • 2021The impact of disclosure quality on analyst forecasts in China33 cited
    • 2021Environmental disclosure practice in the Serbian banking sector25 cited
    • 2023IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms24 cited
    • 2024Digital transformation voluntary disclosure: Insights from leading European companies17 cited
    • 2023Ciências sociais aplicadas: Estado, organizações e desenvolvimento regional 41 cited