References

• 1937The Nature of the Firm23,826 cited
• 1997Disclosure level and the cost of equity capital.3,577 cited
• 1983Discretionary disclosure3,477 cited
• 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
• 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
• 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
• 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms809 cited
• 1995Discretionary Disclosure and External Financing.646 cited
• 1999An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium595 cited
• 1993The Effect of Firms' Financial Disclosure Strategies on Stock Prices581 cited
• 1996Management Accounting568 cited
• 1999Financial reporting on the Internet by leading UK companies469 cited
• 1989Disclosure Decisions by Firms and the Competition for Price Efficiency434 cited
• 1993VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES337 cited
• 2001The presentation of financial information at corporate Web sites