References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
• 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
• 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,399 cited
• 2003Intellectual Capital Disclosure in Canadian Corporations442 cited
• 2016How are corporate disclosures related to the cost of capital? The fundamental role of information asymmetry103 cited
• 2007Motivations behind human capital disclosure in annual reports94 cited
• 2011Effects of intellectual capital information disclosed in annual reports on market capitalization93 cited
• 2019The impact of exporting on financial debt choices of SMEs35 cited
• 2019Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?31 cited
• 2012Company characteristics and human resource disclosure in Spain29 cited
• 2020External assurance on sustainability report disclosure and firm value: evidence from Indonesia and Malaysia29 cited
• 2013The impact of intellectual capital disclosure on cost of equity capital: A case of French firms23 cited