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The impact of national culture on integrated reporting quality. A stakeholder theory approach
16 references·16 citing·43 second hopsampled
The impact of national culture on integrated reporting quality. A stakeholder theory approach (2019)The impact of national culture on integra…Dimensionalizing Cultures: The Hofstede Model in Context (2011)Dimensionalizing Cultures: Th…Determinants of voluntary CSR disclosure: empirical evidence from Germany (2010)Determinants of voluntary CSR…Factors Influencing Social Responsibility Disclosure by Portuguese Companies (2008)Factors Influencing Social Re…Using content analysis as a research method to inquire into intellectual capital reporting (2004)Using content analysis as a r…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)Culture's Consequences: Compa…Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis (2000)Methodological issues ‐ Refle…DOES STAKEHOLDER ORIENTATION MATTER? THE RELATIONSHIP BETWEEN STAKEHOLDER MANAGEMENT MODELS AND FIRM FINANCIAL PERFORMANCE. (1999)DOES STAKEHOLDER ORIENTATION …Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)Managing Public Impressions: …Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts (1997)Toward a Theory of Stakeholde…Some determinants of social and environmental disclosures in New Zealand companies (1996)Some determinants of social a…A Study of the Environmental Disclosure Practices of Australian Corporations (1996)A Study of the Environmental …The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Stakeholder Theory of the…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …A Three-Dimensional Conceptual Model of Corporate Performance (1979)A Three-Dimensional Conceptua…Financial Accounting Theory. (1966)Financial Accounting Theory.Smart hospitality: from smart cities and smart tourism towards agile business ecosystems in networked destinations (2022)Smart hospitality: from smart…Non-financial reporting research and practice: Lessons from the last decade (2022)Non-financial reporting resea…Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter? (2022)Environmental, social and gov…Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension (2021)Voluntary disclosure of Susta…The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting (2021)The quality of nonfinancial v…Integrated reporting quality and BoD characteristics: an empirical analysis (2021)Integrated reporting quality …Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value (2021)Archival research on integrat…The role of ownership structure in integrated reporting policies (2020)The role of ownership structu…The role of board of directors in intellectual capital disclosure after the advent of integrated reporting (2020)The role of board of director…The determinants of integrated reporting quality in financial institutions (2020)The determinants of integrate…Online information on digitalisation processes and its impact on firm value (2020)Online information on digital…Non-financial information and cost of equity capital: an empirical analysis in the food and beverage industry (2020)Non-financial information and…Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint (2020)Do audit committee attributes…CEO power and integrated reporting (2020)CEO power and integrated repo…The impact on the cost of equity capital in the effects of integrated reporting quality (2019)The impact on the cost of equ…How pressure from stakeholders affects integrated reporting quality (2019)How pressure from stakeholder…The Presentation of Self in Everyday Life. (1956)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Proactive environmental strategies: a stakeholder management perspective (2002)The impact of culture and governance on corporate social reporting (2005)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Stakeholder influence capacity and the variability of financial returns to corporate social responsibility (2007)The Social Responsibility of Business Is to Increase Its Profits (2007)Corporate responsibility and financial performance: the role of intangible resources (2009)Strategic management a stakeholder approach (2010)External Control of Organizations: Resource Dependence Perspective (2011)The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness (2013)Content Analysis: An Introduction to its Methodology. (1984)Determinants of corporate social responsibility disclosure: An application of stakeholder theory (1992)Corporate social and environmental reporting (1995)Exploring the reliability of social and environmental disclosures content analysis (1999)The relation between environmental performance and environmental disclosure: a research note (2002)Toward a More General Theory of Regulation (1976)Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory (1992)Environmental disclosures in the annual report (2002)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)Culture's Consequences (2018)The Modern Corporation and Private Property (1933)Social Responsibilities of the Businessman (1954)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)Social Responsibilities of the Businessman (2013)The Structure of Scientific Revolutions (1963)Separation of Ownership and Control (1983)An overview of Hofstede-inspired country-level culture research in international business since 2006 (2016)Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports (2016)Personal values in human life (2017)Upper Echelons Theory: An Update (2007)The weirdest people in the world? (2010)Introduction (2002)Corporate Social Responsibility Theories: Mapping the Territory (2004)Corporate Social Responsibility: Strategic Implications* (2006)How corporate social responsibility is defined: an analysis of 37 definitions (2006)The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis (2008)
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References

  • 2002Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations21,666 cited
  • 1979A Three-Dimensional Conceptual Model of Corporate Performance10,478 cited
  • 2011Dimensionalizing Cultures: The Hofstede Model in Context7,241 cited
  • 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications5,843 cited
  • 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts5,029 cited
  • 1999DOES STAKEHOLDER ORIENTATION MATTER? THE RELATIONSHIP BETWEEN STAKEHOLDER MANAGEMENT MODELS AND FIRM FINANCIAL PERFORMANCE.2,490 cited
  • 1996Some determinants of social and environmental disclosures in New Zealand companies2,166 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1998Managing Public Impressions: Environmental Disclosures in Annual Reports1,817 cited
  • 1996A Study of the Environmental Disclosure Practices of Australian Corporations1,527 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2004Using content analysis as a research method to inquire into intellectual capital reporting1,252 cited
  • 1966Financial Accounting Theory.965 cited
  • 2000

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Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis
938 cited
  • 2008Factors Influencing Social Responsibility Disclosure by Portuguese Companies932 cited
  • 2010Determinants of voluntary CSR disclosure: empirical evidence from Germany925 cited
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    • 2022Smart hospitality: from smart cities and smart tourism towards agile business ecosystems in networked destinations338 cited
    • 2020Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint272 cited
    • 2019How pressure from stakeholders affects integrated reporting quality232 cited
    • 2021Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension216 cited
    • 2022Non-financial reporting research and practice: Lessons from the last decade202 cited
    • 2020The role of ownership structure in integrated reporting policies175 cited
    • 2019The impact on the cost of equity capital in the effects of integrated reporting quality167 cited
    • 2020Online information on digitalisation processes and its impact on firm value162 cited
    • 2020The determinants of integrated reporting quality in financial institutions161 cited
    • 2020The role of board of directors in intellectual capital disclosure after the advent of integrated reporting138 cited
    • 2021Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value119 cited
    • 2021Integrated reporting quality and BoD characteristics: an empirical analysis118 cited
    • 2020CEO power and integrated reporting106 cited
    • 2020Non-financial information and cost of equity capital: an empirical analysis in the food and beverage industry105 cited
    • 2021The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting105 cited
    • 2022Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter?97 cited