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Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views
16 references·2 citing·35 second hop
Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views (2018)Disclosure of provisions for decommission…Proprietary Costs and the Disclosure of Information About Customers (2012)Proprietary Costs and the Dis…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Strategic management a stakeholder approach (2010)Strategic management a stakeh…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Corporate social reporting and reputation risk management (2008)Corporate social reporting an…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The economic implications of corporate financial reporting (2005)The economic implications of …Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Toward a Theory of Stakeholde…Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads (1997)Management Forecasts and Info…Market liquidity and volume around earnings announcements (1994)Market liquidity and volume a…Spreads, Depths, and the Impact of Earnings Information: An Intraday Analysis (1993)Spreads, Depths, and the Impa…The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes (1990)The Management of Corporate F…Information quality and discretionary disclosure (1990)Information quality and discr…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…Voluntary disclosure and corporate governance: substitutes or complements for firm value? (2023)Voluntary disclosure and corp…Do CEO social connections promote corporate malpractices? Evidence from classification shifting (2021)Do CEO social connections pro…Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Continuous Auctions and Insider Trading (1985)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Illiquidity and Stock Returns II: Cross-Section and Time-Series Effects (2018)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Economic Action and Social Structure: The Problem of Embeddedness (1985)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)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)Separation of Ownership and Control (1983)Law and Finance (1998)Earnings Management During Import Relief Investigations (1991)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Legal Determinants of External Finance (1997)How does financial reporting quality relate to investment efficiency? (2009)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)Dissecting green returns (2022)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Evolution of Cooperation (1981)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2010Strategic management a stakeholder approach24,023 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts9,467 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 1994Market liquidity and volume around earnings announcements1,786 cited
  • 1993Spreads, Depths, and the Impact of Earnings Information: An Intraday Analysis979 cited
  • 2008Corporate social reporting and reputation risk management865 cited
  • 1990Information quality and discretionary disclosure784 cited
  • 1997Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads639 cited

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1990
The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes
634 cited
  • 2012Proprietary Costs and the Disclosure of Information About Customers521 cited
  • Cited by

    • 2021Do CEO social connections promote corporate malpractices? Evidence from classification shifting25 cited
    • 2023Voluntary disclosure and corporate governance: substitutes or complements for firm value?24 cited