IDEAS home Printed from https://ideas.repec.org/r/pal/jintbs/v26y1995i3p555-572.html
   My bibliography  Save this item

Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Salwa M. A. Hameed & Noora A. R. Rahman Ahmed, 2020. "Adoption of Integrated Reporting in Emerging Economies: Evidence from Bahrain," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(10), pages 1115-1130, October.
  2. Leung, Sidney & Srinidhi, Bin & Lobo, Gerald, 2012. "Family control and idiosyncratic volatility: Evidence from listed firms in Hong Kong," Journal of Contemporary Accounting and Economics, Elsevier, vol. 8(1), pages 39-52.
  3. Federica Doni & Ross Taplin & Roberto Verona, 2016. "Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(12), pages 1-54, November.
  4. Veerma Puri, 2023. "Corporate governance characteristics, financial characteristics and HR practices disclosures: an Indian scenario," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 231-247, September.
  5. Francesca Buzzichelli & Roberto Di Pietra, 2013. "Risk profile disclosure requirements for Italian insurance companies: Differences in the financial statement preparation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(1), pages 43-79.
  6. Kelly Anh Vu & Greg Tower & Glennda Scully, 2011. "Corporate communication for Vietnamese listed firms," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(2), pages 125-146, July.
  7. Kanapathippillai, Sutharson & Johl, Shireenjit K. & Wines, Graeme, 2016. "Remuneration committee effectiveness and narrative remuneration disclosure," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 384-402.
  8. Gaetano Matonti & Giuseppe Iuliano, 2012. "Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(2), pages 43-70, December.
  9. Dong, Minyue & Stettler, Alfred, 2011. "Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies," The International Journal of Accounting, Elsevier, vol. 46(3), pages 271-303, September.
  10. Flávia Cruz Souza Murcia & Fernando Dal-Ri Murcia & Elisete Dahmer Pfitscher, 2017. "Playing with financial weapons of mass destruction: the derivatives loss of Sadia," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(2), pages 173-189, May.
  11. Giacomo Boesso & Kamalesh Kumar, 2007. "Drivers of corporate voluntary disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 269-296, April.
  12. Heger Gabteni, 2011. "Construction d'un score de publication volontaire entendu comme une mesure de la communication financière en période pre/post IFRS," Post-Print hal-00650431, HAL.
  13. Atanasko Atanasovski, 2013. "Determinants Of Financial Reporting Quality For Listed Entities In Macedonia: Evidence From Fair Value Accounting," Journal Articles, Center For Economic Analyses, pages 23-36, December.
  14. Pernilla Broberg & Torbjörn Tagesson & Sven-Olof Collin, 2010. "What explains variation in voluntary disclosure? A study of the annual reports of corporations listed on the Stockholm Stock Exchange," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 351-377, November.
  15. Corinne Bessieux-Ollier & Élisabeth Walliser, 2012. "Why firms listed on an unregulated financial market comply voluntarily with IFRS: An empirical analysis with French data," Post-Print hal-00690935, HAL.
  16. Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
  17. Shashank Bansal & Maria Victoria Lopez-Perez & Lazaro Rodriguez-Ariza, 2018. "Board Independence and Corporate Social Responsibility Disclosure: The Mediating Role of the Presence of Family Ownership," Administrative Sciences, MDPI, vol. 8(3), pages 1-21, July.
  18. Vitolla, Filippo & Raimo, Nicola & Rubino, Michele, 2020. "The determinants of corporate governance disclosure level in the integrated reporting context," EconStor Conference Papers 215826, ZBW - Leibniz Information Centre for Economics.
  19. Ana Isabel Morais & Ana Fialho, 2008. "Do Harmonised Accounting Standards Lead to Harmonised Accounting Practices? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries," Australian Accounting Review, CPA Australia, vol. 18(3), pages 224-236, September.
  20. Adina Popa, 2008. "Trends in non-financial reporting," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, vol. 1(XV), pages 353-360, December.
  21. Olayinka Oyekola & Olapeju C. Ogunmokun & Martha A. Omolo & Samuel Odewunmi, 2023. "Gender, Legal Origin, and Accounting Disclosure: Evidence from More Than 140,000 Firms," Discussion Papers 2313, University of Exeter, Department of Economics.
  22. Ali Shariff Kabara & Dewi Fariha Abdullah & Saleh F. A. Khatib & Ayman Hassan Bazhair & Hamzeh Al Amosh, 2023. "Moderating Role of Governance Regulatory Compliance on Board Diversity and Voluntary Disclosure of Non-Financial Firms in a Developing Country," Sustainability, MDPI, vol. 15(5), pages 1-19, March.
  23. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
  24. Renato Camodeca & Alex Almici, 2021. "Digital Transformation and Convergence toward the 2030 Agenda’s Sustainability Development Goals: Evidence from Italian Listed Firms," Sustainability, MDPI, vol. 13(21), pages 1-18, October.
  25. María Consuelo Pucheta‐Martínez & Inmaculada Bel‐Oms & Isabel Gallego‐Álvarez, 2023. "Corporate social responsibility reporting and capital structure: Does board gender diversity mind in such association?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1588-1600, July.
  26. Miihkinen, Antti, 2013. "The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland," Advances in accounting, Elsevier, vol. 29(2), pages 312-331.
  27. Tomás Lopes Ilídio, 2014. "The information compliance indexes: The illustrative case of income taxes," Contaduría y Administración, Accounting and Management, vol. 59(4), pages 11-37, octubre-d.
  28. Mohammad Talha, 2010. "What prompts firms to choose between business and geographic segments as a primary segment?," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(1), pages 17-31, February.
  29. Garoui Nassreddine & David McMillan, 2015. "Financial information disclosure," Cogent Economics & Finance, Taylor & Francis Journals, vol. 3(1), pages 1038208-103, December.
  30. Soumya Sarkar & Titas Bhattacharjee, 2017. "Impact of Voluntary Disclosures on Corporate Brand Equity," Corporate Reputation Review, Palgrave Macmillan, vol. 20(2), pages 125-136, May.
  31. Iram Hasan & Shveta Singh & Smita Kashiramka, 2022. "Does corporate social responsibility disclosure impact firm performance? An industry-wise analysis of Indian firms," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(8), pages 10141-10181, August.
  32. Christopher Marquis & Michael W. Toffel & Yanhua Zhou, 2011. "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing," Harvard Business School Working Papers 11-115, Harvard Business School, revised Jul 2015.
  33. Assunta Di Vaio & Luisa Varriale & Angelo Di Gregorio & Samuel Adomako, 2022. "Corporate social performance and non‐financial reporting in the cruise industry: Paving the way towards UN Agenda 2030," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 1931-1953, November.
  34. Giovanna Michelon, 2007. "Sustainability disclosure and reputation: a comparative study," "Marco Fanno" Working Papers 0044, Dipartimento di Scienze Economiche "Marco Fanno".
  35. Yi Luo & Lijun Lu & Shu Lin, 2021. "Ownership by Mutual Funds and Corporate Reporting of Environmental Responsibility: Empirical Evidence from China 2007–2019," Sustainability, MDPI, vol. 13(20), pages 1-18, October.
  36. Riaz, Zahid & Ray, Pradeep & Ray, Sangeeta, 2022. "The impact of digitalisation on corporate governance in Australia," Journal of Business Research, Elsevier, vol. 152(C), pages 410-424.
  37. Walter Aerts & Ann Tarca, 2010. "Financial performance explanations and institutional setting," Accounting and Business Research, Taylor & Francis Journals, vol. 40(5), pages 421-450.
  38. Bazrafshan, Ebrahim & Kandelousi, Amene S. & Hooy, Chee-Wooi, 2016. "The impact of earnings management on the extent of disclosure and true financial performance: Evidence from listed firms in Hong Kong," The British Accounting Review, Elsevier, vol. 48(2), pages 206-219.
  39. Rokiah Ishak* & Noor Afza Amran & Kamarul Bahrain Abdul Manaf, 2018. "Firm Characteristics and Financial Reporting Quality: The Moderating Role of Malaysian Corporate Governance Index," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 924-932:6.
  40. Hanen Koubaa Ben Ayed- & Sarah Saint Michel, 2012. "Diversité En Termes De Genre Et De Statut Professionnel Au Sein Des Organes De Direction Et Gouvernance Des Entreprises," Post-Print hal-00937920, HAL.
  41. Tiemei Li & Michel Magnan & Yaqi Shi, 2022. "Governance tensions in MNCs’ accounting quality," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(8), pages 1641-1669, October.
  42. Ladislao Luna Sotorrío & José Luis Fernández Sánchez, 2010. "Corporate social reporting for different audiences: the case of multinational corporations in Spain," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(5), pages 272-283, September.
  43. Costanza Fabio, 2018. "Voluntary application of IFRS by unlisted companies: evidence from the Italian context," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 73-86, May.
  44. Collins G. Ntim & Kwaku K. Opong & Jo Danbolt & Dennis A. Thomas, 2012. "Voluntary corporate governance disclosures by post‐Apartheid South African corporations," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(2), pages 122-144, September.
  45. Pipin Kurnia & D.P. Emrinaldi Nur & Adhitya Agri Putra, 2021. "Carbon Emission Disclosure and Firm Value: A Study of Manufacturing Firms in Indonesia and Australia," International Journal of Energy Economics and Policy, Econjournals, vol. 11(2), pages 83-87.
  46. Eugenio D'Amico & Daniela Coluccia & Stefano Fontana & Silvia Solimene, 2016. "Factors Influencing Corporate Environmental Disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 178-192, March.
  47. Rareş HURGHIŞ, 2020. "Market And Company Effects Of Voluntary Ir Adoption - A Questionable Topic In The Case Of European Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 70-87.
  48. Florence Cavelius, 2011. "Opening the "black box" How internal reporting systems contribute to the quality of financial disclosure," Post-Print hal-00869182, HAL.
  49. Petaibanlue, Jirada & Walker, Martin & Lee, Edward, 2015. "When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 278-291.
  50. Norhani Aripin & Greg Tower & Grantley Taylor, 2011. "Insights on the diversity of financial ratios communication," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(1), pages 68-85, May.
  51. Szilveszter Fekete & Dumitru Matiş & János Lukács, 2008. "Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-2.
  52. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
  53. Marvin Wee & Ann Tarca & Millicent Chang, 2014. "Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting," Australian Journal of Management, Australian School of Business, vol. 39(2), pages 265-291, May.
  54. Petra F. A. Dilling & Sinan Caykoylu, 2019. "Determinants of Companies that Disclose High-Quality Integrated Reports," Sustainability, MDPI, vol. 11(13), pages 1-31, July.
  55. Emmanuel Mensah & Christopher Boachie, 2023. "Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 431-450, December.
  56. Tan, Chyi Woan & Tower, Greg & Hancock, Phil & Taplin, Ross, 2002. "Empires of the sky: determinants of global airlines' accounting-policy choices," The International Journal of Accounting, Elsevier, vol. 37(3), pages 277-299.
  57. Aboud, Ahmed & Roberts, Clare & Mansour Zalata, Alaa, 2018. "The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 2-17.
  58. Ans Kolk & Paolo Perego, 2010. "Determinants of the adoption of sustainability assurance statements: an international investigation," Business Strategy and the Environment, Wiley Blackwell, vol. 19(3), pages 182-198, March.
  59. Hora, Judith A. & Tondkar, Rasoul H. & McEwen, Ruth Ann, 2003. "Effect of foreign GAAP earnings and Form 20-F reconciliations on revisions of analysts' forecasts," The International Journal of Accounting, Elsevier, vol. 38(1), pages 71-93.
  60. Abdul Nasser Hasibuan, 2018. "Company Monitoring Analysis on Financial Report Quality in Indonesia Stock Exchange Manufacturing Sector," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(4), pages 162-175, December.
  61. Jyrki Niskanen & Terhi Nieminen, 2001. "The objectivity of corporate environmental reporting: a study of Finnish listed firms' environmental disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 10(1), pages 29-37, January.
  62. Anna Witek-Crabb, 2019. "CSR Maturity in Polish Listed Companies: A Qualitative Diagnosis Based on a Progression Model," Sustainability, MDPI, vol. 11(6), pages 1-28, March.
  63. Giovanna Michelon & Antonio Parbonetti, 2012. "The effect of corporate governance on sustainability disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(3), pages 477-509, August.
  64. M. Akhtaruddin & Hasnah Haron, 2010. "Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(3), pages 245-259, September.
  65. Chen, Ni-Yun & Chen, Kun-Chih & Liu, Chi-Chun, 2019. "Debt-financed repurchases and credit ratings with the respect of free cash flow and repurchase purpose," The North American Journal of Economics and Finance, Elsevier, vol. 47(C), pages 23-36.
  66. Saloua Jouini, 2007. "Les facteurs déterminants et les caractéristiques de la stratégie des entreprises en matière de communication financière sur leur site Web," Post-Print halshs-00543232, HAL.
  67. Jeanjean, Thomas & Stolowy, Hervé, 2009. "Determinants of board members' financial expertise -- Empirical evidence from France," The International Journal of Accounting, Elsevier, vol. 44(4), pages 378-402, December.
  68. Jonas Mackevičius & Jiří Strouhal & Svetlana Zverovich, 2008. "Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2008(4), pages 22-44.
  69. Dauth, Tobias & Pronobis, Paul & Schmid, Stefan, 2017. "Exploring the link between internationalization of top management and accounting quality: The CFO’s international experience matters," International Business Review, Elsevier, vol. 26(1), pages 71-88.
  70. Ignace De Beelde & Sanne Tuybens, 2015. "Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 24(3), pages 190-216, March.
  71. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007. "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, vol. 42(1), pages 25-56.
  72. Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.
  73. Adriana Tiron-Tudor & Rares Hurghis & Ramona Lacurezeanu & Lucia Podoaba, 2020. "The Level of European Companies’ Integrated Reports Alignment to the Framework: The Role of Boards’ Characteristics," Sustainability, MDPI, vol. 12(21), pages 1-16, October.
  74. Mishari M. Alfaraih & Faisal S. Alanezi, 2011. "Does Voluntary Disclosure Level Affect The Value Relevance Of Accounting Information?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 65-84.
  75. Georgieva, Daniela & Georgieva, Teodora, 2020. "A study of social policies based on the example of the Bulgarian hotels on the Black Sea coast," MPRA Paper 105291, University Library of Munich, Germany, revised 2020.
  76. Kolk, Ans, 2010. "Trajectories of sustainability reporting by MNCs," Journal of World Business, Elsevier, vol. 45(4), pages 367-374, October.
  77. Mélanie Croquet & Laeticia Pozniak & Olivier Colot, 2014. "La Qualité De L'Information Financière Est-Elle Liée À La Structure Du Capital ? Le Cas Des Blue Chips Et Small Caps Belges," Post-Print hal-01899079, HAL.
  78. Dolores Gallardo-Vázquez & María J. Barroso-Méndez & María L. Pajuelo-Moreno & Julio Sánchez-Meca, 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
  79. Garrido, Pascual & Leon, Angel & Zorio, Ana, 2002. "Measurement of formal harmonization progress:: The IASC experience," The International Journal of Accounting, Elsevier, vol. 37(1), pages 1-26.
  80. Gladys Lee & Neil Fargher, 2013. "Companies’ Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-Blowing Policies," Journal of Business Ethics, Springer, vol. 114(2), pages 283-295, May.
  81. Qian (Cecilia) Gu & Stephanie Lu Wang & Tao Bai, 2024. "Revealed and reserved: a compensating approach of voluntary disclosure by family multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(7), pages 914-933, September.
  82. Despina Galani & Efthymios Gravas & Antonios Stavropoulos, 2012. "Company Characteristics and Environmental Policy," Business Strategy and the Environment, Wiley Blackwell, vol. 21(4), pages 236-247, May.
  83. Chau, Gerald K. & Gray, Sidney J., 2002. "Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore," The International Journal of Accounting, Elsevier, vol. 37(2), pages 247-265.
  84. Hanen Ben Ayed-Koubaa, 2011. "Qualité de la communication financière au sujet des pratiques de gouvernance d'entreprise : cas du SBF 120," Post-Print hal-00646509, HAL.
  85. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2015. "Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 1-17.
  86. Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018. "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 37-71.
  87. Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang, 2006. "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 181-218.
  88. Chau, Gerald & Gray, Sidney J., 2010. "Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 93-109.
  89. Aboud, Ahmed & Roberts, Clare, 2018. "Managers’ segment disclosure choices under IFRS 8: EU evidence," Accounting forum, Elsevier, vol. 42(4), pages 293-308.
  90. Torbjörn Tagesson & Michelle Klugman & Maria Ekström, 2013. "What explains the extent and content of social disclosures in Swedish municipalities’ annual reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 217-235, May.
  91. Emilio Passetti & Andrea Tenucci & Lino Cinquini & Marco Frey, 2008. "Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting," Working Papers 200805, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
  92. Cuijpers, R.J.R. & Buijink, W.F.J. & Maijoor, S.J., 2002. "Voluntary adoption of non-local GAAP in the European Union: a study of determinants," Research Memorandum 069, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  93. Ifraz Khan & Priyashni Vandana Chand & Professor Arvind Patel, 2013. "The Impact Of Ownership Structure On Voluntary Corporate Disclosure In Annual Reports: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 47-58.
  94. Chiara Demartini & Sara Trucco, 2016. "Does Intellectual Capital Disclosure Matter for Audit Risk? Evidence from the UK and Italy," Sustainability, MDPI, vol. 8(9), pages 1-19, August.
  95. Suham Cahyono & Iman Harymawan & Khairul Anuar Kamarudin, 2023. "The impacts of tenure diversity on boardroom and corporate carbon emission performance: Exploring from the moderating role of corporate innovation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2507-2535, September.
  96. Cecília Carmo & Mercedes Miguéis, 2022. "Voluntary Sustainability Disclosures in Non-Listed Companies: An Exploratory Study on Motives and Practices," Sustainability, MDPI, vol. 14(12), pages 1-22, June.
  97. Yan†Leung Cheung & Ping Jiang & Piman Limpaphayom & Tong Lu, 2010. "Corporate Governance in China: a Step Forward," European Financial Management, European Financial Management Association, vol. 16(1), pages 94-123, January.
  98. Wen-Hsin Hsu & Yao-Ling Chang, 2011. "Intellectual capital and analyst forecast: evidence from the high-tech industry in Taiwan," Applied Financial Economics, Taylor & Francis Journals, vol. 21(15), pages 1135-1143.
  99. Gjergji, Rafaela & Vena, Luigi & Campopiano, Giovanna & Sciascia, Salvatore & Cortesi, Alessandro, 2024. "Strategy disclosure and cost of capital: The key role of women directors for family firms," Journal of Family Business Strategy, Elsevier, vol. 15(2).
  100. Siti Rosmaini Bt Mohd Hanafi & Mohd Ariff Bin Kasim & Muhd Kamil Bin Ibrahim & Dawson R. Hancock, 2009. "Business Reporting on the Internet: Development of a Disclosure Quality Index," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 8(1), pages 55-79, April.
  101. Steven Globerman & W.R. Singleton, 2009. "Harmonisation of voluntary disclosure practices by Japanese companies," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 2(4), pages 335-355.
  102. Richard Phillips & Hannah Petersen & Ronen Palan, 2021. "Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage," Journal of International Business Policy, Palgrave Macmillan, vol. 4(2), pages 286-307, June.
  103. Sophie Audousset-Coulier, 2008. "Les déterminants de la publication volontaire des honoraires d'audit par les sociétés cotées françaises en 2002 et 2003," Post-Print halshs-00522305, HAL.
  104. Jenice Prather-Kinsey & Gary Meek, 2004. "The effect of revised IAS 14 on segment reporting by IAS companies," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 213-234.
  105. Connelly, J. Thomas & Limpaphayom, Piman & Nagarajan, Nandu J., 2012. "Form versus substance: The effect of ownership structure and corporate governance on firm value in Thailand," Journal of Banking & Finance, Elsevier, vol. 36(6), pages 1722-1743.
  106. Mohammad Abu Sufian & Muslima Zahan, 2013. "Ownership Structure and Corporate Social Responsibility Disclosure in Bangladesh," International Journal of Economics and Financial Issues, Econjournals, vol. 3(4), pages 901-909.
  107. Laura Girella & Paola Rossi & Stefano Zambon, 2019. "Exploring the firm and country determinants of the voluntary adoption of integrated reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1323-1340, November.
  108. Aparna Bhatia & Megha Mahendru, 2020. "Is Institutional Environment the Only Force Behind Corporate Social Responsibility Disclosure? An Insight into Indian Companies," Indian Journal of Corporate Governance, , vol. 13(1), pages 34-62, June.
  109. Lúcia Lima Rodrigues & Francisca Tejedo-Romero & Russell Craig, 2017. "Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(1), pages 1-29, February.
  110. Florence Depoers, 2000. "A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 245-263.
  111. Raimo, Nicola & Zito, Marianna & Caragnano, Alessandra, 2020. "Firm Characteristics and Corporate Governance Disclosure in Integrated Reports," EconStor Conference Papers 224760, ZBW - Leibniz Information Centre for Economics.
  112. Isabel‐María García Sánchez & Luis Rodríguez Domínguez & Isabel Gallego Álvarez, 2011. "Corporate governance and strategic information on the internet," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 471-501, May.
  113. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
  114. Diogenis Baboukardos & Musa Mangena & Abdullahi Ishola, 2021. "Integrated thinking and sustainability reporting assurance: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1580-1597, May.
  115. Giulio Greco, 2011. "Determinants of board and audit committee meeting frequency: Evidence from Italian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 208-229, March.
  116. Shiyan Yin & Kai Yao & Thanaset Chevapatrakul & Rong Huang, 2024. "Reduced disclosure and default risk: analysis of smaller reporting companies," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 355-395, July.
  117. Leung, Sidney & Parker, Lee & Courtis, John, 2015. "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, vol. 47(3), pages 275-289.
  118. Francesco Caputo & Manlio Del Giudice & Federica Evangelista & Giuseppe Russo, 2016. "Corporate disclosure and intellectual capital: the light side of information asymmetry," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 8(1), pages 75-96.
  119. Samaha, Khaled & Khlif, Hichem & Hussainey, Khaled, 2015. "The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 13-28.
  120. Christian Stadler & Christopher W. Nobes, 2014. "The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 386-421, December.
  121. Chonnikarn Fern Jira & Michael W. Toffel, 2011. "Engaging Supply Chains in Climate Change," Harvard Business School Working Papers 12-026, Harvard Business School, revised Oct 2012.
  122. Alexandros Garefalakis & Nikolaos Sariannidis & Christos Lemonakis, 2020. "Operational elements of Narrative Disclosure Information (NDI) in a geographical context," Annals of Operations Research, Springer, vol. 294(1), pages 123-149, November.
  123. Dean Katselas & Jacqueline Birt & Xin Hao Kang, 2011. "International Firm Lobbying and ED 8 Operating Segments," Australian Accounting Review, CPA Australia, vol. 21(2), pages 154-166, June.
  124. Reza Zare & Hoda Kiafar & Fatemeh Rasouli & Leila Sadeghi & Sadegh Behbahani, 2013. "Examining Financial Leverage, Profitability and Firm Life Influencing Nonfinancial Information Disclosure Quality," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 6(6), pages 163-175, December.
  125. van der Laan Smith, Joyce & Gouldman, Andrea L. & Tondkar, Rasoul H., 2014. "Does the adoption of IFRS affect corporate social disclosure in annual reports?," Advances in accounting, Elsevier, vol. 30(2), pages 402-412.
  126. Derouiche, Imen & Jaafar, Kaouther & Zemzem, Ahmed, 2016. "Firm geographic location and voluntary disclosure," Journal of Multinational Financial Management, Elsevier, vol. 37, pages 29-47.
  127. Madonna O’Sullivan & Majella Percy & Jenny Stewart, 2008. "Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(1), pages 5-35, March.
  128. Kang, Helen & Gray, Sidney J., 2019. "Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals," The British Accounting Review, Elsevier, vol. 51(3), pages 259-276.
  129. Luminita Enache & Antonio Parbonetti & Anup Srivastava, 2020. "Are all outside directors created equal with respect to firm disclosure policy?," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 541-577, August.
  130. Omaima Hassan & Claire Marston, 2010. "Disclosure measurement in the empirical accounting literature - a review article," Accountancy Discussion Papers 1004, Accountancy Research Group, Heriot Watt University.
  131. Walid Ben Amar & Daniel Zéghal, 2006. "La communication volontaire d'information par les entreprises en difficulté financière," Post-Print halshs-00548087, HAL.
  132. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled, 2019. "Developing the narrative risk disclosure measurement," International Review of Financial Analysis, Elsevier, vol. 64(C), pages 126-144.
  133. Julia Krause & Thorsten Sellhorn & Kamran Ahmed, 2017. "Extreme Uncertainty and Forward-looking Disclosure Properties," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 240-272, June.
  134. Ole‐Kristian Hope, 2003. "Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 235-272, May.
  135. Wang, Kun & O, Sewon & Claiborne, M. Cathy, 2008. "Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(1), pages 14-30.
  136. Schmid, Stefan & Altfeld, Frederic & Dauth, Tobias, 2018. "Americanization as a driver of CEO pay in Europe: The moderating role of CEO power," Journal of World Business, Elsevier, vol. 53(4), pages 433-451.
  137. Allaya, Manel & Derouiche, Imen & Muessig, Anke, 2022. "Voluntary disclosure, ownership structure, and corporate debt maturity: A study of French listed firms," International Review of Financial Analysis, Elsevier, vol. 81(C).
  138. Akhtaruddin, M., 2005. "Corporate mandatory disclosure practices in Bangladesh," The International Journal of Accounting, Elsevier, vol. 40(4), pages 399-422.
  139. Giapponi, Catherine & Scheraga, Carl, 2008. "National Culture and Competitive Strategy Disclosure in Global Airline Strategic Alliances," Journal of the Transportation Research Forum, Transportation Research Forum, vol. 47(1).
  140. AERTS, Walter & TARCA, Ann, 2008. "The effect of institutional setting on attributional content in management commentary reports," Working Papers 2008010, University of Antwerp, Faculty of Business and Economics.
  141. Kılıç, Merve & Kuzey, Cemil & Uyar, Ali, 2021. "An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  142. Walid Ben-Amar & Millicent Chang & Philip McIlkenny, 2017. "Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project," Journal of Business Ethics, Springer, vol. 142(2), pages 369-383, May.
  143. Ziad Abdel Halim Al-Theebeh & Ibraheem N. M. Jodeh & Hasan Tawfiq Mahmood & Hazem Khaled, 2018. "The Impact of Voluntary Accounting Disclosure in the Financial Reports to Rationalize the Investors Decisions in Industrial Companies Listed in the Amman Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 8(3), pages 191-196.
  144. Singleton, W. R. & Globerman, Steven, 2002. "The changing nature of financial disclosure in Japan," The International Journal of Accounting, Elsevier, vol. 37(1), pages 95-111.
  145. Niamh Brennan & Claire Marston, 1999. "A comparative analysis of required financial disclosures in US, UK and international accounting standards," Open Access publications 10197/2969, Research Repository, University College Dublin.
  146. Mohammad Sohail Yunis & Dima Jamali & Hina Hashim, 2018. "Corporate Social Responsibility of Foreign Multinationals in a Developing Country Context: Insights from Pakistan," Sustainability, MDPI, vol. 10(10), pages 1-20, September.
  147. Rida A. Ghaffar Sheikh & Abdullah. & Muhammad Hashim Shah, 2019. "Impact of Audit Committee Characteristics on Voluntary Disclosures: Evidence from Pakistan," Asian Journal of Economics and Empirical Research, Asian Online Journal Publishing Group, vol. 6(2), pages 113-119.
  148. Azhar Abdul Rahman, PhD & Ku Nor Izah Ku Ismail, PhD & Wan Nordin Wan Hussin, PhD, 2011. "The Influence of Corporate Governance And Firm’s Characteristics on The Extent of Compliance With Masb Standards Among Malaysian Listed Companies," International Journal of Business and Social Research, LAR Center Press, vol. 1(1), pages 153-173, December.
  149. Klaus Möller & Ramin Gamerschlag & Finn Guenther, 2011. "Determinants and effects of human capital reporting and controlling," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 311-333, November.
  150. Stefano Fontana & Daniela Coluccia & Silvia Solimene, 2019. "VAIC as a Tool for Measuring Intangibles Value in Voluntary Multi-Stakeholder Disclosure," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(4), pages 1679-1699, December.
  151. U. Tornqvist, 1999. "An empirical study of accountability: delegation of responsibility and external disclosure in some Swedish companies," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 139-156.
  152. Torbjörn Tagesson & Veronica Blank & Pernilla Broberg & Sven‐Olof Collin, 2009. "What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(6), pages 352-364, November.
  153. Sarishma Sharma & Khushdeep Dharni, 2020. "Measurement and reporting of intangible assets: orientation of Indian practitioners," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 47(2), pages 125-135, June.
  154. Atanas Atanasov, 2022. "Current Trends in European Sustainability Reporting Legislation," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 11(2), pages 77-89, August.
  155. Kabir, Humayun & Su, Li & Rahman, Asheq, 2020. "Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
  156. Zoltan Matolcsy & Jonathan Tyler & Peter Wells, 2012. "Is continuous disclosure associated with board independence?," Australian Journal of Management, Australian School of Business, vol. 37(1), pages 99-124, April.
  157. Amal Hamrouni & Abdullah S Karaman & Cemil Kuzey & Ali Uyar, 2023. "Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry?," Tourism Economics, , vol. 29(3), pages 664-695, May.
  158. Cairns, David & Massoudi, Dianne & Taplin, Ross & Tarca, Ann, 2011. "IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia," The British Accounting Review, Elsevier, vol. 43(1), pages 1-21.
  159. S. Lim & Z. Matolcsy & D. Chow, 2007. "The Association between Board Composition and Different Types of Voluntary Disclosure," European Accounting Review, Taylor & Francis Journals, vol. 16(3), pages 555-583.
  160. Ruth V. Aguilera & Igor Filatotchev & Howard Gospel & Gregory Jackson, 2008. "An Organizational Approach to Comparative Corporate Governance: Costs, Contingencies, and Complementarities," Organization Science, INFORMS, vol. 19(3), pages 475-492, June.
  161. Orens, Raf & Lybaert, Nadine, 2007. "Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst," The International Journal of Accounting, Elsevier, vol. 42(3), pages 237-271.
  162. Walid Ben‐Amar & Philip McIlkenny, 2015. "Board Effectiveness and the Voluntary Disclosure of Climate Change Information," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 704-719, December.
  163. Adhikari, Ajay & Emerson, David & Gouldman, Andrea & Tondkar, Rasoul, 2015. "An examination of corporate social disclosures of multinational corporations: A cross-national investigation," Advances in accounting, Elsevier, vol. 31(1), pages 100-106.
  164. Christensen, Hans B. & Lee, Edward & Walker, Martin, 2007. "Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK," The International Journal of Accounting, Elsevier, vol. 42(4), pages 341-379, December.
  165. Jacqueline Christensen & Pamela Kent & Jenny Stewart, 2010. "Corporate Governance and Company Performance in Australia," Australian Accounting Review, CPA Australia, vol. 20(4), pages 372-386, December.
  166. Archambault, Jeffrey J. & Archambault, Marie E., 2003. "A multinational test of determinants of corporate disclosure," The International Journal of Accounting, Elsevier, vol. 38(2), pages 173-194.
  167. Nattarinee Kopecká, 2016. "The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(2), pages 5-20.
  168. My Hanh Doan & Remmer Sassen, 2020. "The relationship between environmental performance and environmental disclosure: A meta‐analysis," Journal of Industrial Ecology, Yale University, vol. 24(5), pages 1140-1157, October.
  169. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.
  170. Lainez, Jose A. & Callao, Susana, 2000. "The effect of accounting diversity on international financial analysis: empirical evidence," The International Journal of Accounting, Elsevier, vol. 35(1), pages 65-83, March.
  171. Hana Vimrová, 2016. "The Significance of Reporting Employee Benefits in Accordance with IFRS in the Czech Business Practice [Relevance vykazování zaměstnaneckých požitků v souladu s IFRS v české podnikové praxi]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2016(6), pages 38-55.
  172. Pascal Dumontier & Bernard Raffournier, 2002. "Accounting and capital markets: a survey of the European evidence," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 119-151.
  173. Mehdi Nekhili & Inès Fakhfakh, 2006. "Les Relations Entre Les Mecanismes De Gouvernement Et L'Indice De Divulgation Volontaire D'Informations : Etude Clinique De Deux Entreprises Tunisiennes," Post-Print halshs-00558233, HAL.
  174. Luminita Enache & Khaled Hussainey, 2020. "The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 413-445, February.
  175. Thomas Thijssens & Laury Bollen & Harold Hassink, 2015. "Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory," Journal of Business Ethics, Springer, vol. 132(4), pages 873-891, December.
  176. Georgieva, Daniela & Georgieva, Teodora, 2020. "Staff-related disclosures as an element of social policies on the model of Bulgarian black sea hotels," MPRA Paper 103391, University Library of Munich, Germany, revised Sep 2020.
  177. Encarna Guillamón-Saorín & Carlos M. P. Sousa, 2014. "Voluntary Disclosure of Press Releases and the Importance of Timing: A Comparative Study of the UK and Spain," Management International Review, Springer, vol. 54(1), pages 71-106, February.
  178. Guillamon-Saorin, Encarna & Sousa, Carlos M.P., 2010. "Press release disclosures in Spain and the UK," International Business Review, Elsevier, vol. 19(1), pages 1-15, February.
  179. Kang, Helen H. & Gray, Sidney J., 2011. "Reporting intangible assets: Voluntary disclosure practices of top emerging market companies," The International Journal of Accounting, Elsevier, vol. 46(4), pages 402-423.
  180. Azhar Abdul Rahman, PhD & Ku Nor Izah Ku Ismail, PhD & Wan Nordin Wan Hussin, PhD, 2011. "The Influence of Corporate Governance And Firm’s Characteristics on The Extent of Compliance With Masb Standards Among Malaysian Listed Companies," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 1(1), pages 153-173, December.
  181. Anita Jose & Shang-Mei Lee, 2007. "Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures," Journal of Business Ethics, Springer, vol. 72(4), pages 307-321, June.
  182. Joseph U. Madugba & E. Ben-Caleb & T. U. Agburuga & W. C. Ani & S. L. Jegede & S. O. Fadoju, 2021. "Environmental Reporting and Sustainbility Reports in Oil Companies in Nigeria," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(1), pages 310-318, January.
  183. Hodgdon, Christopher & Hughes, Susan B., 2016. "The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 28-46.
  184. C. Baccouche & Olfa Errais & Karima Mzoughi, 2010. "Les déterminants de la publication volontaire d'informations sociales : cas des entreprises tunisiennes," Post-Print halshs-00526423, HAL.
  185. Kashan Pirzada, 2016. "Providers And Users’ Perception Of Voluntary Need Of Human Resource Disclosure: A Content Analysis," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 14(2), pages 232-242, December.
  186. Sawsan Halbouni & Asifa Yasin, 2016. "Risk Disclosure: Empirical Investigation of UAE Companies’ Compliance with International Accounting Standards," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(8), pages 134-134, July.
  187. Chanchani, Shalin & Willett, Roger, 2004. "An empirical assessment of Gray's accounting value constructs," The International Journal of Accounting, Elsevier, vol. 39(2), pages 125-154.
  188. Faisal S. Alanezi & Mishari M. Alfaraih & Eyad A. Alrashaid & Saad S. Albolushi, 2012. "Dual/joint auditors and the level of compliance with international financial reporting standards (IFRS‐required disclosure)," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 28(2), pages 109-129, February.
  189. Jiří Strouhal & Marie Paseková & Libuše Müllerová, 2011. "Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 39-59.
  190. Roncagliolo, Elisa & Avallone, Francesco, 2022. "Recognition of provisional goodwill: Real need or communication strategy?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
  191. Jean Bédard & Daniel Coulombe & Lucie Courteau, 2016. "The Credibility of Earnings Forecasts in IPO Prospectuses and Underpricing," Accounting Perspectives, John Wiley & Sons, vol. 15(4), pages 235-267, December.
  192. Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2013. "Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 320-333.
  193. Boesso, Giacomo & Kumar, Kamalesh, 2009. "Stakeholder prioritization and reporting: Evidence from Italy and the US," Accounting forum, Elsevier, vol. 33(2), pages 162-175.
  194. Isabel Gallego‐Alvarez & Eduardo Ortas & José Luis Vicente‐Villardón & Igor Álvarez Etxeberria, 2017. "Institutional Constraints, Stakeholder Pressure and Corporate Environmental Reporting Policies," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 807-825, September.
  195. Ronald F. Premuroso & Somnath Bhattacharya, 2007. "Is There a Relationship between Firm Performance, Corporate Governance, and a Firm's Decision to Form a Technology Committee?," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1260-1276, November.
  196. Jirí Strouhal & Petra Ždárská, 2008. "Comparison of the requirements for reporting of listed and non-listed companies: some issues from the Czech Republic," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 55, pages 143-153, November.
  197. repec:dau:papers:123456789/4205 is not listed on IDEAS
  198. Ardianto Ardianto & Nadia Anridho & Suham Cahyono & Abu Hanifah Md. Noman Alam & Iman Harymawan, 2024. "The role of risk management committee on the relationship between corporate carbon emission disclosure and capital structure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2127-2158, May.
  199. Luo, Le & Tang, Qingliang, 2014. "Does voluntary carbon disclosure reflect underlying carbon performance?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(3), pages 191-205.
  200. Gisbert, Ana & Navallas, Begoña, 2013. "The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts," Advances in accounting, Elsevier, vol. 29(2), pages 286-298.
  201. Ahmed Abousamak, 2016. "Principal-principal internal governance mechanisms and the firms' performance: evidence from an emerging market," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 11(2), pages 145-169.
  202. Sally Mohammed Farghaly Abdelaliem & Khalid M. Alharbi & Nadiah A. Baghdadi & Amer Malki, 2023. "Exploring the Impact of Private Companies’ Participation in Health-Related Programs through Corporate Sustainable Reporting," Sustainability, MDPI, vol. 15(7), pages 1-16, March.
  203. Claire Gillet, 2011. "Les facteurs explicatifs de la vérification volontaire des informations sociétales," Post-Print hal-00650436, HAL.
  204. Rashidah Abdul Rahman & Maha Faisal Alsayegh, 2021. "Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms," JRFM, MDPI, vol. 14(4), pages 1-13, April.
  205. Eachempati, Prajwal & Srivastava, Praveen Ranjan & Kumar, Ajay & Tan, Kim Hua & Gupta, Shivam, 2021. "Validating the impact of accounting disclosures on stock market: A deep neural network approach," Technological Forecasting and Social Change, Elsevier, vol. 170(C).
  206. Ray Donnelly & Mark Mulcahy, 2008. "Board Structure, Ownership, and Voluntary Disclosure in Ireland," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(5), pages 416-429, September.
  207. Liu, Chunyan & Uchida, Konari & Yang, Yufeng, 2012. "Corporate governance and firm value during the global financial crisis: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 21(C), pages 70-80.
  208. Jacqueline Christensen & Pamela Kent & James Routledge & Jenny Stewart & Gary Monroe, 2015. "Do corporate governance recommendations improve the performance and accountability of small listed companies?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(1), pages 133-164, March.
  209. YAN, Beibei & AERTS, Walter, 2014. "Rhetorical impression management in corporate narratives and institutional environment," Working Papers 2014014, University of Antwerp, Faculty of Business and Economics.
  210. Williams, S. Mitchell, 2004. "An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K," The International Journal of Accounting, Elsevier, vol. 39(1), pages 71-92.
  211. Emmanuelle Negre & Isabelle Martinez, 2012. "Une Analyse Lexicale Des Communiques De Presse Volontaires Emis Lors Des Opa/Ope : Quels Profils De Diffusion ?," Post-Print hal-00936567, HAL.
  212. Marco Allegrini & Giulio Greco, 2013. "Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 187-216, February.
  213. Agnieszka Piechocka-Kaluzna & Agnieszka Tluczak & Pawel Lopatka, 2021. "The Impact of CSR/ESG Reporting on the Cost of Capital: An Example of US Healthcare Entities," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 679-690.
  214. Riaz, Zahid & Ray, Sangeeta & Ray, Pradeep Kanta & Kumar, Vikas, 2015. "Disclosure practices of foreign and domestic firms in Australia," Journal of World Business, Elsevier, vol. 50(4), pages 781-792.
  215. Liu, Sun, 2015. "Corporate governance and forward-looking disclosure: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 25(C), pages 16-30.
  216. Gabriela Analía García & Cecilia Rita Ficco & Gustavo Sander, 2014. "Revelación de información voluntaria sobre capital intelectual: factores explicativos en empresas cotizantes argentinas," Revista Lebret, Universidad Santo Tomás - Bucaramanga, vol. 6, pages 281-300, December.
  217. Ahmed Aboud & Clare Roberts & Khaled Hussainey, 2019. "The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(2), pages 100-115, July.
  218. Tadanori Yosano & Christian Nielson Gunnar Rimmel, 2014. "Japanese IPO Intellectual Capital Information Disclosures and the Effects on their Long-Term Stock Price Performance," Discussion Papers 2014-33, Kobe University, Graduate School of Business Administration.
  219. repec:dau:papers:123456789/2719 is not listed on IDEAS
  220. Mirza, Malik, 1999. "Disclosure of reserves in the annual reports of Australian mining and petroleum firms," Journal of Energy Finance & Development, Elsevier, vol. 4(2), pages 219-238.
  221. Larissa von Alberti‐Alhtaybat & Khaled Hutaibat & Khaldoon Al‐Htaybat, 2012. "Mapping corporate disclosure theories," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 73-94, June.
  222. Gao, Lei & Kling, Gerhard, 2012. "The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 17-31.
  223. Irene Pollach, 2014. "Corporate Environmental Reporting and News Coverage of Environmental Issues: an Agenda‐Setting Perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 23(5), pages 349-360, July.
  224. Ibrahim Mohd Al Hamadsheh & Barjoyai Bin Bardai & Abdoul Rahman Mhd Al Jounaidi, 2020. "The Mediating Effect of Voluntary Disclosure on the Relationship between Corporate Governance and Financial Performance among Listed Jordanian Companies," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 7(7), pages 150-157, July.
  225. Hodgdon, Christopher & Tondkar, Rasoul H. & Adhikari, Ajay & Harless, David W., 2009. "Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit," The International Journal of Accounting, Elsevier, vol. 44(1), pages 33-55, March.
  226. Troberg, Pontus & Kinnunen, Juha & Seppänen, Harri J., 2010. "What drives cross-segment diversity in returns and risks? Evidence from Japanese and U.S. firms," The International Journal of Accounting, Elsevier, vol. 45(1), pages 44-76, March.
  227. Rupjyoti Saha & K. C. Kabra, 2020. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies," Business Perspectives and Research, , vol. 8(2), pages 117-138, July.
  228. Annika Wahl & Michel Charifzadeh & Fabian Diefenbach, 2020. "Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2542-2556, September.
  229. Fabienne Fortanier & Ans Kolk & Jonatan Pinkse, 2011. "Harmonization in CSR Reporting," Management International Review, Springer, vol. 51(5), pages 665-696, October.
  230. Franck Missonier‐Piera & Cédric Spadetti, 2023. "The consequences of earnings management for the acquisition premium in friendly takeovers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 308-334, January.
  231. Ibrahim Mohd Al Hamadsheh & Barjoyai Bin Bardai & Abdoul Rahman Mhd Al Jounaidi, 2020. "The Mediatory Effect of Voluntary Disclosure on the Relationship between Corporate Governance and Financial Performance: A Pilot Study," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(7), pages 325-331, July.
  232. Dumitru Matiş & Sorana Mihaela Mănoiu & Carmen Giorgiana Bonaci, 2012. "Corporate Governance And The Financial Reporting Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-10.
  233. Ana Gisbert & Begoña Navallas & Domi Romero, 2014. "Proprietary costs, governance and the segment disclosure decision," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 733-763, August.
  234. Charlotte Disle & Philippe Protin & Nathalie Gonthier-Besacier & Frédéric Bertrand & Stéphane Périer, 2016. "Divulgation volontaire sur le Business model : le cas des entreprises du CAC40," Post-Print hal-01900531, HAL.
  235. Mohammad Jizi & Aly Salama & Robert Dixon & Rebecca Stratling, 2014. "Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector," Journal of Business Ethics, Springer, vol. 125(4), pages 601-615, December.
  236. repec:mth:ijafr8:v:8:y:2018:i:3:p:1-28 is not listed on IDEAS
  237. Amel Ben Rhouma & Walid Ben Amar & Eustache Ebondo Wa Mandzila, 2014. "Quel Impact Des Mécanismes De Gouvernance Sur La Divulgation Des Risques Liés Au Changement Climatique ? Le Cas Des Entreprises Françaises Cotées," Post-Print hal-01899578, HAL.
  238. Mohammad I. Jizi & Robert Dixon, 2017. "Are Risk Management Disclosures Informative or Tautological? Evidence from the U.S. Banking Sector," Accounting Perspectives, John Wiley & Sons, vol. 16(1), pages 7-30, March.
  239. Faisal S. Alanezi & Mishari M. Alfraih & Saad S. Alshammari, 2016. "Operating Segments (IFRS 8)-Required Disclosure and the Specific-Characteristics of Kuwaiti Listed Companies," International Business Research, Canadian Center of Science and Education, vol. 9(1), pages 136-153, January.
  240. Anthony P Cannizzaro & Robert J Weiner, 2018. "State ownership and transparency in foreign direct investment," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(2), pages 172-195, February.
  241. Flagmeier, Vanessa & Müller, Jens, 2016. "Tax loss carryforward disclosure and uncertainty," arqus Discussion Papers in Quantitative Tax Research 208, arqus - Arbeitskreis Quantitative Steuerlehre.
  242. Jeffrey S. Harrison & Joyce van der Laan Smith, 2015. "Responsible Accounting for Stakeholders," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 935-960, November.
  243. Shou, Biying & Fang, Yaner & Li, Zhaolin, 2022. "Information acquisition and voluntary disclosure with supply chain and capital market interaction," European Journal of Operational Research, Elsevier, vol. 297(3), pages 878-889.
  244. Ayman Haddad & Wasim AlShattarat & Naser AbuGhazaleh & Haitham Nobanee, 2015. "The impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companies," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 5(2), pages 203-234, December.
  245. Ahseon Lee & Jong Dae Kim & Seong Mi Bae, 2024. "Determinants of Global Banks’ Climate Information Disclosure with the Moderating Effect of Shareholder Litigation Risk," Sustainability, MDPI, vol. 16(6), pages 1-30, March.
  246. Sutharson Kanapathippillai & Dessalegn Mihret & Shireenjit Johl, 2019. "Remuneration Committees and Attribution Disclosures on Remuneration Decisions: Australian Evidence," Journal of Business Ethics, Springer, vol. 158(4), pages 1063-1082, September.
  247. Miihkinen, Antti, 2012. "What Drives Quality of Firm Risk Disclosure?," The International Journal of Accounting, Elsevier, vol. 47(4), pages 437-468.
  248. Toms, Steven, 2008. "Asymmetric Response: Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries," The York Management School Working Papers 42, The York Management School, University of York.
  249. Mohammad Jizi, 2017. "The Influence of Board Composition on Sustainable Development Disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 26(5), pages 640-655, July.
  250. M. Akhtaruddin & Hasnah Haron, 2010. "Board ownership, audit committees' effectiveness and corporate voluntary disclosures," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(1), pages 68-82, May.
  251. Dainelli, Francesco & Bini, Laura & Giunta, Francesco, 2013. "Signaling strategies in annual reports: Evidence from the disclosure of performance indicators," Advances in accounting, Elsevier, vol. 29(2), pages 267-277.
  252. Jide Ibikunle & Victor Chiedu Oba & Christopher Nwufo, 2013. "Determinants of Intellectual Capital Disclosures in Nigeria," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(6), pages 195-206, December.
  253. Blanca L. Delgado‐Márquez & Luis Enrique Pedauga, 2017. "Environmental Behavior and MNEs: A Strategy Pulled by Stakeholder Engagement," Business Strategy and the Environment, Wiley Blackwell, vol. 26(7), pages 927-939, November.
  254. Christian Nielsen & Gunnar Rimmel & Tadanori Yosano, 2015. "Outperforming markets: IC and the long-term performance of Japanese IPOs," Accounting Forum, Taylor & Francis Journals, vol. 39(2), pages 83-96, June.
  255. Beylem Çelik & Gökhan Özer & Abdullah Kürşat Merter, 2023. "The Effect of Ownership Structure on Financial Reporting Timeliness: An Implementation on Borsa Istanbul," SAGE Open, , vol. 13(4), pages 21582440231, November.
  256. Luciana Spica Almilia, 2009. "Determining Factors of Internet Financial Reporting in Indonesia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 1(1), pages 87-99.
  257. Fareeha Shareef & Howard Davey, 2005. "Accounting for intellectual capital: Evidence from listed English football clubs," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 7(3), pages 78-116, June.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.