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Corporate culture's influence on the transparency of financial reporting in Iran: an in-depth analysis of readability and tone
16 references·1 citing·47 second hop
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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2006Does Culture Affect Economic Outcomes?3,918 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2010Stakeholder Theory2,713 cited
  • 1999Understanding the determinants of managerial ownership and the link between ownership and performance2,502 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 1995Instrumental Stakeholder Theory: A Synthesis of Ethics and Economics1,796 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • 2018Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data1,172 cited
  • 2018Leadership, creativity, and innovation: A critical review and practical recommendations1,167 cited
  • 2013Managerial attitudes and corporate actions1,128 cited
  • 2009The language of US corporate environmental disclosure846 cited
  • 2006Risk reporting: A study of risk disclosures in the annual reports of UK companies

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774 cited
  • 2002The “Incomplete Revelation Hypothesis” and Financial Reporting647 cited
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    • 2025Audit report readability and information efficiency: evidence from the Tehran Stock Exchange11 cited