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• 2013Mandatory Disclosure and Its Impact on the Company Value44 cited
• 2011Signalling Theory and Voluntary Disclosure to the Financial Market - Evidence from the Profitability Indicators Published in the Annual Report40 cited
• 2016Impact of corporate characteristics on human resource disclosures39 cited
• 2012Dual/joint auditors and the level of compliance with international financial reporting standards (IFRS‐required disclosure)34 cited
• 2002Intellectual Capital Disclosures in Swedish Annual Reports34 cited
• 2020The profitability of islamic banks and voluntary disclosure: empirical insights from Yemen30 cited
• 2019AAOIFI governance standards: Sharia disclosure and financial performance for Islamic banks20 cited
• 2014The determinants of voluntary disclosure in Tunisia: A study of the firms listed in the Tunisian stock exchange19 cited
• 2017The extent of compliance with FRS 101 standard: Malaysian evidence18 cited
• 2007Determinants of disclosures of A‐, B‐ and H‐share companies18 cited
• 2013Determinants of Internet Financial Reporting Practices: Evidence from the UAE16 cited
• 2000Corporate financial reporting : firm characteristics and the use of the Internet as a medium of communication13 cited
• 2021The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15