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Determinants of financial instruments risk disclosure: An empirical analysis in the banking sector
16 references·0 citing·49 second hopsampled
Determinants of financial instruments risk disclosure: An empirical analysis in the banking sector (2020)Determinants of financial instruments ris…How does capital affect bank performance during financial crises? (2013)How does capital affect bank …The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Risk reporting: A study of risk disclosures in the annual reports of UK companies (2006)Risk reporting: A study of ri…Board leadership, outside directors’ expertise and voluntary corporate disclosures (2004)Board leadership, outside dir…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Exploring the reliability of social and environmental disclosures content analysis (1999)Exploring the reliability of …The influence of company characteristics and accounting regulation on information disclosed by Spanish firms (1997)The influence of company char…Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong (1995)Firm-specific determinants of…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Corporate Governance and Disclosure Quality (1992)Corporate Governance and Disc…Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…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)Positive Accounting Theory (1985)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)What drives corporate social performance? The role of nation-level institutions (2012)A Coefficient of Agreement for Nominal Scales (1960)Content Analysis for the Social Sciences and Humanities. (1970)Content Analysis: An Introduction to its Methodology. (1984)Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis (2000)Introduction (2002)Using content analysis as a research method to inquire into intellectual capital reporting (2004)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)Institutions (1991)Legislative leviathan: party government in the House (1993)Capital markets research in accounting (2001)Big 4 Office Size and Audit Quality (2009)Separation of Ownership and Control (1983)The Economic Institutions of Capitalism (1987)The impact of culture and governance on corporate social reporting (2005)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)An Integrative Model Of Organizational Trust (1995)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Higher market valuation of companies with a small board of directors (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)Investor protection and corporate governance (2000)IFRS Adoption and Accounting Quality: A Review (2007)Assurance on Sustainability Reports: An International Comparison (2009)Assurance on Sustainability Reports: An International Comparison (2009)Bank Runs, Deposit Insurance, and Liquidity (1983)Econometric Analysis of Cross Section and Panel Data (2001)Liquidity risk management and credit supply in the financial crisis (2011)Bank size, capital, and systemic risk: Some international evidence (2015)Macroprudential Policy, Countercyclical Bank Capital Buffers, and Credit Supply: Evidence from the Spanish Dynamic Provisioning Experiments (2017)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2013How does capital affect bank performance during financial crises?1,810 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2004Board leadership, outside directors’ expertise and voluntary corporate disclosures1,072 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms809 cited

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1995
Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong
783 cited
  • 2006Risk reporting: A study of risk disclosures in the annual reports of UK companies774 cited
  • 1992Corporate Governance and Disclosure Quality746 cited
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