References

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• 1985Positive Accounting Theory5,837 cited
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• 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
• 1999CEO Involvement in the Selection of New Board Members: An Empirical Analysis1,297 cited
• 2001A study of the relationship between corporate governance structures and the extent of voluntary disclosure1,167 cited
• 2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited
• 2004Board leadership, outside directors’ expertise and voluntary corporate disclosures1,072 cited
• 2000Association between independent non-executive directors, family control and financial disclosures in Hong Kong979 cited
• 2001Social disclosure, financial disclosure and the cost of equity capital835 cited