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The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes
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References

  • 1998Law and Finance17,902 cited
  • 1998Transforming Qualitative Information: Thematic Analysis and Code Development13,496 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1970Content Analysis for the Social Sciences and Humanities.4,564 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,832 cited
  • 1980Krippendorff, Klaus, Content Analysis: An Introduction to its Methodology . Beverly Hills, CA: Sage, 1980.1,201 cited
  • 2004A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes1,025 cited
  • 2001A review of the empirical disclosure literature: discussion805 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2005The introduction of International Accounting Standards in Europe: Implications for international convergence353 cited
  • 2003Behavioral Evidence on the Effects of Principles- and Rules-Based Standards

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290 cited
  • 1991The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control282 cited
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    • 2011Risk Reporting Incentives: A Cross-Country Study15 cited