References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
• 2001A study of the relationship between corporate governance structures and the extent of voluntary disclosure1,167 cited
• 1989Determinants of the Corporate Decision to Disclose Social Information760 cited
• 1992Corporate Governance and Disclosure Quality746 cited
• 2008Intellectual capital disclosure and corporate governance structure in UK firms648 cited
• 2006The association between firm‐specific characteristics and disclosure573 cited
• 2003Italian annual intellectual capital disclosure548 cited
• 2006The voluntary reporting of intellectual capital485 cited
• 2005Disclosure of information on intellectual capital in Danish IPO prospectuses446 cited
• 2005The effect of audit committee shareholding, financial expertise and size on interim financial disclosures387 cited
• 2008Intellectual capital and corporate performance in Indian pharmaceutical industry333 cited
• 2009Determinants of intellectual capital disclosure: evidence from Australia