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The Influence of the Board of Directors and the Auditor in the Disclosure of Derivative Financial Instruments: Evidence on Portuguese Capital Market
16 references·1 citing·53 second hopsampled
The Influence of the Board of Directors and the Auditor in the Disclosure of Derivative Financial Instruments: Evidence on Portuguese Capital Market (2021)The Influence of the Board of Directors a…Financial Risk Disclosure and Financial Attributes among Publicly Traded Manufacturing Companies: Evidence from Bangladesh (2018)Financial Risk Disclosure and…Determinants of risk disclosure compliance in Malawi: a mixed-method approach (2016)Determinants of risk disclosu…Corporate governance, female directors and quality of financial information (2016)Corporate governance, female …Corporate governance and information transparency in Taiwan’s public firms: The moderating effect of family ownership (2016)Corporate governance and info…Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets (2016)Board structure and the infor…The Determinants of the Quality of Financial Information Disclosed by French Listed Companies (2013)The Determinants of the Quali…Female Auditors and Accruals Quality (2013)Female Auditors and Accruals …Corporate Governance And Voluntary Disclosure In France (2013)Corporate Governance And Volu…Competition, corporate governance, ownership structure and risk reporting (2013)Competition, corporate govern…Information Disclosure and Corporate Governance (2012)Information Disclosure and Co…The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)The Information Content of Ma…The Effects of Auditor Gender on Audit Quality (2009)The Effects of Auditor Gender…Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards (2008)Corporate Disclosure Quality:…Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange (2007)Accounting for financial inst…A study of the relationship between corporate governance structures and the extent of voluntary disclosure (2001)A study of the relationship b…Board meeting frequency and firm performance (1999)Board meeting frequency and f…Does the Board Influence the Bank’s Performance? An Islamic & Commercial Banking Experience (2023)Does the Board Influence the …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making (2015)Management ownership and market valuation (1988)The Cross-Section of Expected Stock Returns (1992)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Corporate Governance, Board Diversity, and Firm Value (2003)Boards: Does one size fit all☆ (2007)Women in the boardroom and their impact on governance and performance☆ (2009)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)Performance matched discretionary accrual measures (2005)The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors (2016)The impact of top executive gender on asset prices: Evidence from stock price crash risk (2019)How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020)Positive Accounting Theory (1985)Corporate governance and risk reporting: Indian evidence (2017)Risk reporting: A review of the literature and implications for future research✩ (2018)The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Factors Influencing Social Responsibility Disclosure by Portuguese Companies (2008)Voluntary disclosure in the annual reports of an emerging country: The case of Qatar (2009)Board gender diversity, environmental committee and greenhouse gas voluntary disclosures (2020)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system (2011)Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience (2013)Exploring the quality of corporate environmental reporting (2018)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies (2016)Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies (2017)A study of the determinants of environmental disclosure quality: evidence from French listed companies (2019)Agency Problems and the Theory of the Firm (1980)Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector? (2020)Board Diversity and Corporate Social Responsibility: Empirical Evidence from France (2020)Women on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda (2020)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Common risk factors in the returns on stocks and bonds (1993)The cost of capital, corporation finance and the theory of investment (2008)Tone Management (2013)Measuring Economic Policy Uncertainty* (2016)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Disclosure, Liquidity, and the Cost of Capital (1991)The economic implications of corporate financial reporting (2005)Corporate governance and the information environment: Evidence from state antitakeover laws (2011)Toward a theory of business (2015)Do environmental, social, and governance activities improve corporate financial performance? (2018)
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References

  • 1999Board meeting frequency and firm performance2,092 cited
  • 2001A study of the relationship between corporate governance structures and the extent of voluntary disclosure1,167 cited
  • 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings922 cited
  • 2012Information Disclosure and Corporate Governance568 cited
  • 2007Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange348 cited
  • 2013Female Auditors and Accruals Quality310 cited
  • 2013Competition, corporate governance, ownership structure and risk reporting196 cited
  • 2016Corporate governance, female directors and quality of financial information175 cited
  • 2013Corporate Governance And Voluntary Disclosure In France149 cited
  • 2008Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards67 cited
  • 2016Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets63 cited
  • 2018Financial Risk Disclosure and Financial Attributes among Publicly Traded Manufacturing Companies: Evidence from Bangladesh56 cited
  • 2016Determinants of risk disclosure compliance in Malawi: a mixed-method approach53 cited
  • 2013The Determinants of the Quality of Financial Information Disclosed by French Listed Companies

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52 cited
  • 2009The Effects of Auditor Gender on Audit Quality52 cited
  • 2016Corporate governance and information transparency in Taiwan’s public firms: The moderating effect of family ownership50 cited
  • Cited by

    • 2023Does the Board Influence the Bank’s Performance? An Islamic & Commercial Banking Experience13 cited