COMPREHENSIVENESS OF DISCLOSURE OF NON‐FINANCIAL COMPANIES

Theory of the firm: Managerial behavior, agency costs and ownership structure

1976 • 62,465 citations

Separation of Ownership and Control

1983 • 18,225 citations

Determinants of corporate borrowing

1977 • 13,054 citations

Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

1993 • 2,760 citations

Multicollinearity in Regression Analysis: The Problem Revisited

1967 • 1,759 citations

Agency Problems, Auditing, and the Theory of the Firm: Some Evidence

1983 • 1,235 citations

The financial analysts journal

1960 • 1,053 citations

The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain

1994 • 809 citations

Disclosure in the Corporate Annual Reports of Swedish Companies

1989 • 761 citations

The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations

1992 • 712 citations

The Relative Informativeness of Accounting Disclosures in Different Countries

1993 • 705 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

Company Size, Listed Versus Unlisted Stocks, and the Extent of Financial Disclosure

1975 • 435 citations

Disclosure Decisions by Firms and the Competition for Price Efficiency

1989 • 432 citations

An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry

1993 • 369 citations

AN ASSESSMENT OF VOLUNTARY DISCLOSURE IN THE ANNUAL REPORTS OF JAPANESE CORPORATIONS

1991 • 360 citations

VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES

1993 • 357 citations

DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS

1992 • 318 citations

Corporate Financial Reporting in New Zealand: An Analysis of User Preferences, Corporate Characteristics and Disclosure Practices for Discretionary Information

1982 • 288 citations

Regression Analysis and Its Application: A Data-Oriented Approach

1981 • 274 citations

Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure

1986 • 237 citations

Corporate Financial Reporting in Nigeria

1988 • 201 citations

VOLUNTARY DISCLOSURE OF FINANCIAL SEGMENT DATA: NEW ZEALAND EVIDENCE

1992 • 170 citations

Limited information as a source of risk

1986 • 154 citations

DISCLOSURE IN JAPANESE CORPORATE ANNUAL REPORTS

1993 • 142 citations

Disclosure in Published Annual Reports

1976 • 141 citations

Relationships between Timeliness in Corporate Reporting and Corporate Attributes

1976 • 120 citations

The relation between perceived accounting quality and economic characteristics of the firm

1992 • 105 citations

Raising Finance and Firms' Corporate Reporting Policies

1980 • 96 citations

Separation of Ownership and Control in the Modern Corporation

1970 • 88 citations

The disclosure of information by companies

1979 • 35 citations

Corporate communications handbook : a guide for managing unstructured disclosure in today's corporate environment

1989 • 2 citations