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Disclosure of financial instruments: Practices and challenges of Latin American firms from the mining industry
16 references·0 citing·49 second hop
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1999Financial Accounting Theory1,023 cited
  • 2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies544 cited
  • 2009Financial accounting theory501 cited
  • 2008The impact of corporate governance on Internet financial reporting454 cited
  • 2007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange348 cited
  • 2001Culture, Institutional Factors and Differences in Environmental Disclosure Between Canada and the United States222 cited
  • 2016The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability194 cited
  • 2003Reputation costs: the impetus for voluntary derivative financial instrument reporting184 cited
  • 2014Do Analysts Understand the Economic and Reporting Complexities of Derivatives?156 cited
  • 2010Disclosure and cost of equity capital in emerging markets: The Brazilian case138 cited
  • 2009Corporate communication of financial risk119 cited
  • 2008The Rise of a Global Infrastructure Market through Relational Investing104 cited
  • 2016Digital transparency and Web 2.0 in Spanish city councils92 cited

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  • 2015Can Internet-based disclosure reduce information asymmetry?87 cited
  • 2014Pre-adoption market reaction to IFRS 9: A cross-country event-study79 cited
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