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Assurance quality, disclosed connectivity of the capitals and information asymmetry – An interaction analysis for the case of integrated reporting
16 references·0 citing·45 second hop
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References

  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism24,221 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,399 cited
  • 1982Strategic Information Transmission4,289 cited
  • 1983Discretionary disclosure3,477 cited
  • 2008The Economic Consequences of Legal Origins3,248 cited
  • 2001Essays on disclosure2,478 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,922 cited
  • 2009Assurance on Sustainability Reports: An International Comparison1,527 cited
  • 2014CSR reporting practices and the quality of disclosure: An empirical analysis1,349 cited
  • 2009The Role of the Business Press as an Information Intermediary1,116 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 2004A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

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  • 2014Integrated Reporting: Insights, gaps and an agenda for future research883 cited
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