The association between firm‐specific characteristics and disclosure
Data up to Jan 2025
Total Citations Per Year
Abstract
References (32)
Using multivariate statistics
1983 • 76,643 citations
Theory of the firm: Managerial behavior, agency costs and ownership structure
1976 • 62,465 citations
Separation of Ownership and Control
1983 • 18,225 citations
Classical and Modern Regression With Applications.
1988 • 3,624 citations
Disclosure level and the cost of equity capital
1997 • 3,499 citations
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
1993 • 2,760 citations
Discovering statistics using SPSS for Windows.
2000 • 2,742 citations
Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations
1995 • 1,333 citations
Agency Problems, Auditing, and the Theory of the Firm: Some Evidence
1983 • 1,235 citations
The Theory of Finance
1972 • 1,064 citations
The determinants of voluntary financial disclosure by Swiss listed companies
1995 • 816 citations
The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain
1994 • 809 citations
Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong
1995 • 799 citations
Corporate Governance and Disclosure Quality
1992 • 759 citations
The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations
1992 • 712 citations
Voluntary Corporate Disclosure by Swedish Companies
1989 • 640 citations
The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports
1979 • 536 citations
Linear Statistical Models: An Applied Approach
1991 • 450 citations
Company Size, Listed Versus Unlisted Stocks, and the Extent of Financial Disclosure
1975 • 435 citations
Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices
1998 • 392 citations
An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry
1993 • 369 citations
VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES
1993 • 357 citations
Components of Investment Performance
1972 • 336 citations
DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS
1992 • 318 citations
Financial Disclosure and Entry to the European Capital Market
1973 • 296 citations
Corporate Financial Reporting in New Zealand: An Analysis of User Preferences, Corporate Characteristics and Disclosure Practices for Discretionary Information
1982 • 288 citations
EMPIRICAL EVIDENCE ON THE DEPTH OF CORPORATE INFORMATION DISCLOSURE IN DEVELOPING COUNTRIES: THE CASE OF JORDAN
2002 • 198 citations
An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic
1997 • 158 citations
Untitled
2000 • 143 citations
Quality of financial reporting: evidence from the listed Saudi nonfinancial companies
2003 • 143 citations
The Utility of Annual Reports: An International Study
1983 • 102 citations
Disclosure Policy Choice and Corporate Characteristics: A Study of Bangladesh
1996 • 64 citations