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Disclosure Style and Its Determinants in Integrated Reports
16 references·6 citing·44 second hop
Disclosure Style and Its Determinants in Integrated Reports (2019)Disclosure Style and Its Determinants in …Integrated reporting: A structured literature review (2016)Integrated reporting: A struc…Voluntary environmental disclosure quality and firm value: Further evidence (2015)Voluntary environmental discl…The International Integrated Reporting Council: A story of failure (2014)The International Integrated …Integrated Reporting: Insights, gaps and an agenda for future research (2014)Integrated Reporting: Insight…Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach (2011)Determinants of Traditional S…The language of US corporate environmental disclosure (2009)The language of US corporate …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…Linguistic Markers of Psychological Change Surrounding September 11, 2001 (2004)Linguistic Markers of Psychol…Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…Strategic Responses to Institutional Processes (1991)Strategic Responses to Instit…The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes (1990)The Management of Corporate F…Visionary leadership and strategic management (1989)Visionary leadership and stra…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutionalized Organizatio…Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies? (2022)Does IFRS and GRI adoption im…CSR Unconscious Consumption by Generation Z in the COVID-19 Era—Responsible Heretics Not Paying CSR Bonus? (2021)CSR Unconscious Consumption b…Value relevance of integrated reporting: a study of the Bangladesh banking sector (2020)Value relevance of integrated…Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework (2020)Managing Corporate Social and…Case Study Analysis of Sustainability Reporting of an Agri-Food Giant (2020)Case Study Analysis of Sustai…Applications of TQM Processes to Increase the Management Performance of Enterprises in the Romanian Renewable Energy Sector (2019)Applications of TQM Processes…A Natural-Resource-Based View of the Firm (1995)Toward a New Conception of the Environment-Competitiveness Relationship (1995)The economic implications of corporate financial reporting (2005)The relevance of environmental disclosures: Are such disclosures incrementally informative? (2013)Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory (2016)The Social Construction of Reality (1967)Organizational Control: Two Functions (1975)Educational Organizations as Loosely Coupled Systems (1976)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)The Balanced Scorecard (1998)Cannibals with forks: the triple bottom line of 21st century business (1999)Introduction (2002)Corporate social responsibility research in accounting (2015)The economic consequences associated with integrated report quality: Capital market and real effects (2017)The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Internal organisational factors influencing corporate social and ethical reporting (2002)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)Shareholder value, stakeholder management, and social issues: what's the bottom line? (2001)Sustainability reports as simulacra? A counter-account of A and A+ GRI reports (2013)Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature (2014)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Positive Accounting Theory (1985)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Organizations: Rational, Natural, and Open Systems (1988)The Essential Impact of Context on Organizational Behavior (2006)Institutional Complexity and Organizational Responses (2011)Corporate Social and Financial Performance: A Meta-Analysis (2003)
this work references cited by second hop

References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1991Strategic Responses to Institutional Processes6,953 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,357 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2015Voluntary environmental disclosure quality and firm value: Further evidence1,017 cited
  • 2014Integrated Reporting: Insights, gaps and an agenda for future research863 cited
  • 2009The language of US corporate environmental disclosure846 cited
  • 2004Linguistic Markers of Psychological Change Surrounding September 11, 2001808 cited
  • 2016Integrated reporting: A structured literature review783 cited
  • 2014The International Integrated Reporting Council: A story of failure760 cited
  • 1989Visionary leadership and strategic management678 cited

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

1990
The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies, and Processes
634 cited
  • 2011Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach583 cited
  • Cited by

    • 2020Value relevance of integrated reporting: a study of the Bangladesh banking sector59 cited
    • 2020Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework49 cited
    • 2020Case Study Analysis of Sustainability Reporting of an Agri-Food Giant37 cited
    • 2021CSR Unconscious Consumption by Generation Z in the COVID-19 Era—Responsible Heretics Not Paying CSR Bonus?32 cited
    • 2019Applications of TQM Processes to Increase the Management Performance of Enterprises in the Romanian Renewable Energy Sector22 cited
    • 2022Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?18 cited