SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The determinants of corporate voluntary disclosure policy
16 references·12 citing·34 second hop
The determinants of corporate voluntary disclosure policy (2017)The determinants of corporate voluntary d…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Determinants of Corporate Soc…Social Value of Public Information (2002)Social Value of Public Inform…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…Association between independent non-executive directors, family control and financial disclosures in Hong Kong (2000)Association between independe…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…The pricing of discretionary accruals (1996)The pricing of discretionary …Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Disclosure Policy, Informatio…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheorySeparation 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 moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance: evidence from Egypt (2024)The moderating role of board …Voluntary disclosure and corporate governance: substitutes or complements for firm value? (2023)Voluntary disclosure and corp…Determinants of ESG disclosure among listed firms under voluntary and mandatory ESG disclosure regimes in Hong Kong (2023)Determinants of ESG disclosur…Voluntary corporate governance disclosure and bank performance: evidence from an emerging market (2021)Voluntary corporate governanc…Determinants of sustainability reporting decision: evidence from Pakistan (2021)Determinants of sustainabilit…Corporate Governance and Environmental Accounting Reporting in Selected Quoted African Companies (2021)Corporate Governance and Envi…The effect of voluntary disclosures and corporate governance on firm value: a study of listed firms in France (2020)The effect of voluntary discl…Determinants of corporate voluntary disclosure in a transition economy (2020)Determinants of corporate vol…The development of accounting practices and the adoption of IFRS in selected MENA countries (2018)The development of accounting…Ownership dynamics around IFRS adoption: emerging markets context (2017)Ownership dynamics around IFR…CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia (2017)CSR Disclosures in the Mining…Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities (2017)Corporate social responsibili…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)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Limited-dependent and qualitative variables in econometrics (1983)Illiquidity and stock returns: cross-section and time-series effects (2002)The Economic Institutions of Capitalism (1987)The impact of culture and governance on corporate social reporting (2005)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)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)A Survey of Corporate Governance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2002Social Value of Public Information1,982 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 2008Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms1,337 cited
  • 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*1,183 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2000
Association between independent non-executive directors, family control and financial disclosures in Hong Kong
979 cited

Cited by

  • 2023Determinants of ESG disclosure among listed firms under voluntary and mandatory ESG disclosure regimes in Hong Kong78 cited
  • 2017Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities63 cited
  • 2021Determinants of sustainability reporting decision: evidence from Pakistan59 cited
  • 2017CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia51 cited
  • 2018The development of accounting practices and the adoption of IFRS in selected MENA countries50 cited
  • 2020The effect of voluntary disclosures and corporate governance on firm value: a study of listed firms in France44 cited
  • 2024The moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance: evidence from Egypt34 cited
  • 2021Corporate Governance and Environmental Accounting Reporting in Selected Quoted African Companies33 cited
  • 2021Voluntary corporate governance disclosure and bank performance: evidence from an emerging market25 cited
  • 2023Voluntary disclosure and corporate governance: substitutes or complements for firm value?24 cited
  • 2020Determinants of corporate voluntary disclosure in a transition economy23 cited
  • 2017Ownership dynamics around IFRS adoption: emerging markets context20 cited