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Do board secretaries influence annual report readability?
16 references·2 citing·45 second hopsampled
Do board secretaries influence annual report readability? (2022)Do board secretaries influence annual rep…The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)The evolution of 10-K textual…Earnings management and annual report readability (2016)Earnings management and annua…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…Board Diversity and Corporate Social Responsibility (2014)Board Diversity and Corporate…Processing Fluency and Investors’ Reactions to Disclosure Readability (2012)Processing Fluency and Invest…Measuring Securities Litigation Risk (2011)Measuring Securities Litigati…The quality of accounting information in politically connected firms (2010)The quality of accounting inf…The Effects of Reporting Complexity on Small and Large Investor Trading (2010)The Effects of Reporting Comp…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)Politically connected CEOs, c…Political connections, financing and firm performance: Evidence from Chinese private firms (2007)Political connections, financ…BUNDLING HUMAN CAPITAL WITH ORGANIZATIONAL CONTEXT: THE IMPACT OF INTERNATIONAL ASSIGNMENT EXPERIENCE ON MULTINATIONAL FIRM PERFORMANCE AND CEO PAY. (2001)BUNDLING HUMAN CAPITAL WITH O…TOWARD A STEWARDSHIP THEORY OF MANAGEMENT (1997)TOWARD A STEWARDSHIP THEORY O…CEO duality and firm performance: A contingency model (1995)CEO duality and firm performa…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Sustainability reporting, board diversity, earnings management and financial statements readability: evidence from an emerging economy (2023)Sustainability reporting, boa…Does powerful executive holding a dual post as the board secretary reduce nonpunitive regulation? (2023)Does powerful executive holdi…Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Separation of Ownership and Control (1983)Demographic Diversity in the Boardroom: Mediators of the Board Diversity–Firm Performance Relationship (2009)Diversification Decisions in Family‐Controlled Firms (2009)Socioemotional Wealth and Corporate Responses to Institutional Pressures: Do Family-Controlled Firms Pollute Less? (2010)External Control of Organizations: Resource Dependence Perspective (2011)Cultures and Organizations: Software of the Mind. (1993)Motivation and Personality (1997)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Bad Management Theories Are Destroying Good Management Practices (2005)What We Know and Don’t Know About Corporate Social Responsibility (2012)Distribution of the Estimators for Autoregressive Time Series with a Unit Root (1979)Testing for a Unit Root in Time Series Regression (1988)Strategic management a stakeholder approach (2010)Does Board Gender Diversity Influence Financial Performance? Evidence from Spain (2015)Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing (2016)Board Diversity and Corporate Social Responsibility: Empirical Evidence from France (2020)ASPECTS OF THE THEORY OF SYNTAX (1964)How does financial reporting quality relate to investment efficiency? (2009)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Law and Finance (1998)Investor protection and corporate governance (2000)Politically Connected Firms (2006)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Political connections and the cost of equity capital (2012)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)Earnings Management During Import Relief Investigations (1991)Corporate Ownership Around the World (1999)Political Connections and the Cost of Bank Loans (2013)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Toward a More General Theory of Regulation (1976)Large Shareholders and Corporate Control (1986)Higher market valuation of companies with a small board of directors (1996)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1997TOWARD A STEWARDSHIP THEORY OF MANAGEMENT5,371 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2007Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆2,736 cited
  • 2007Political connections, financing and firm performance: Evidence from Chinese private firms1,797 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2010The quality of accounting information in politically connected firms1,186 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 1995CEO duality and firm performance: A contingency model1,166 cited
  • 2014Board Diversity and Corporate Social Responsibility1,026 cited
  • 2001BUNDLING HUMAN CAPITAL WITH ORGANIZATIONAL CONTEXT: THE IMPACT OF INTERNATIONAL ASSIGNMENT EXPERIENCE ON MULTINATIONAL FIRM PERFORMANCE AND CEO PAY.915 cited
  • 2011Measuring Securities Litigation Risk848 cited
  • 2017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation840 cited
  • 2010The Effects of Reporting Complexity on Small and Large Investor Trading

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805 cited
  • 2016Earnings management and annual report readability799 cited
  • 2012Processing Fluency and Investors’ Reactions to Disclosure Readability662 cited
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    • 2023Does powerful executive holding a dual post as the board secretary reduce nonpunitive regulation?17 cited
    • 2023Sustainability reporting, board diversity, earnings management and financial statements readability: evidence from an emerging economy14 cited