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A corporate risk assessment and reporting model in emerging economies
16 references·0 citing·41 second hop
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1951Coefficient Alpha and the Internal Structure of Tests43,892 cited
  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 1973Job Market Signaling16,329 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2010Construal-level theory of psychological distance.6,611 cited
  • 2004The Delphi method as a research tool: an example, design considerations and applications4,764 cited
  • 1983Discretionary disclosure3,477 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings922 cited
  • 2017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation840 cited
  • 2016Earnings management and annual report readability799 cited
  • 2006Risk reporting: A study of risk disclosures in the annual reports of UK companies

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774 cited
  • 2010Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications677 cited
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