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The influence of company characteristics and accounting regulation on information disclosed by Spanish firms

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Cited by:

  1. Gerry Gallery & Emerson Cooper & John Sweeting, 2008. "Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards," Australian Accounting Review, CPA Australia, vol. 18(3), pages 257-273, September.
  2. Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014. "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers 14-047, ZEW - Leibniz Centre for European Economic Research.
  3. Muttakin, Mohammad Badrul & Khan, Arifur & Belal, Ataur Rahman, 2015. "Intellectual capital disclosures and corporate governance: An empirical examination," Advances in accounting, Elsevier, vol. 31(2), pages 219-227.
  4. Regina Michalski-Karl & Silvia Pernsteiner & Michaela Schaffhauser-Linzatti, 2009. "Signaling Public Private Partnership Activities: Reporting Behavior Within Annual Reports," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 15(2), pages 178-185, May.
  5. Marco Trombetta & Mónica Espinosa, 2004. "The Reputational Consequences Of Disclosures," Working Papers. Serie EC 2004-10, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  6. 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.
  7. Sven-Olof Collin, 2007. "Governance strategy: a property right approach turning governance into action," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 11(3), pages 215-237, September.
  8. Rihab Grassa & Nejia Moumen & Khaled Hussainey, 2021. "What drives risk disclosure in Islamic and conventional banks? An international comparison," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6338-6361, October.
  9. Ballas, Apostolos A. & Chalevas, Constantinos & Tzovas, Christos, 2012. "Market reaction to valuation adjustments for financial instruments: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 52-61.
  10. Raf Orens & Walter Aerts & Denis Cormier, 2010. "Web‐Based Non‐Financial Disclosure and Cost of Finance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1057-1093, November.
  11. Garcia-Meca, Emma & Martinez, Isabel, 2007. "The use of intellectual capital information in investment decisions: An empirical study using analyst reports," The International Journal of Accounting, Elsevier, vol. 42(1), pages 57-81.
  12. 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.
  13. Drago, Carlo & Ginesti, Gianluca & Pongelli, Claudia & Sciascia, Salvatore, 2018. "Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability," Journal of Family Business Strategy, Elsevier, vol. 9(2), pages 142-150.
  14. Elena Merino & Montserrat Manzaneque-Lizano & Jesus Sanchez-Araque, 2019. "Sustainability and Corporate Governance: Transparency and Excessive Directors’ Remuneration in Listed Companies during the Global Financial Crisis," Sustainability, MDPI, vol. 12(1), pages 1-19, December.
  15. Davide Giacomini & Paola Zola & Diego Paredi & Mario Mazzoleni, 2020. "Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1552-1564, July.
  16. 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.
  17. 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.
  18. repec:mth:ijafr8:v:8:y:2018:i:3:p:1-28 is not listed on IDEAS
  19. Maria Manuela Martins & Ana Isabel Morais & Helena Isidro & Raul Laureano, 2018. "Intellectual Capital Disclosure: the Portuguese Case," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 9(4), pages 1224-1245, December.
  20. 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.
  21. 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.
  22. repec:kap:iaecre:v:15:y:2009:i:2:p:178-185 is not listed on IDEAS
  23. Trang Cam Hoang & Indra Abeysekera & Shiguang Ma, 2018. "Board Diversity and Corporate Social Disclosure: Evidence from Vietnam," Journal of Business Ethics, Springer, vol. 151(3), pages 833-852, September.
  24. 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.
  25. Ishmael Tingbani & Lyton Chithambo & Venancio Tauringana & Nikolaos Papanikolaou, 2020. "Board gender diversity, environmental committee and greenhouse gas voluntary disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2194-2210, September.
  26. Luciano Marchi & Sara Trucco, 2017. "La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 55-78.
  27. 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.
  28. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors Influencing E-Disclosure in Local Public Administrations," Environment and Planning C, , vol. 27(2), pages 355-378, April.
  29. Philip D. Palmer, 2008. "Disclosure of the impacts of adopting Australian equivalents of International Financial Reporting Standards," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(5), pages 847-870, December.
  30. Benito Arruñada, 2011. "Mandatory accounting disclosure by small private companies," European Journal of Law and Economics, Springer, vol. 32(3), pages 377-413, December.
  31. Ksenija Denčić-Mihajlov & Dejan Spasić, 2016. "Mandatory and Voluntary Disclosures of Serbian Listed Companies - Achieved Level and Some Recommendation for Improving their Relevance," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 9(1), pages 27-38, April.
  32. Yousef Ali Alwardat, 2020. "Internet Financial Reporting Disclosure in the Saudi Listed Manufacturing Companies," Business and Management Research, Business and Management Research, Sciedu Press, vol. 9(3), pages 1-13, September.
  33. 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.
  34. Mohammad Saleh Altarawneh, 2023. "How Company Characteristics Influence Measurement Practices and Disclosure Level Prescribed within IAS 41," JRFM, MDPI, vol. 16(6), pages 1-34, May.
  35. Andrikopoulos, Andreas & Merika, Anna A. & Triantafyllou, Anna & Merikas, Andreas G., 2013. "Internet disclosure and corporate performance: A case study of the international shipping industry," Transportation Research Part A: Policy and Practice, Elsevier, vol. 47(C), pages 141-152.
  36. Lorenzo Neri & Antonella Russo, 2013. "Risk Disclosures in the Annual Reports of Italian Listed Companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 141-168.
  37. Andy Lardon & Marc Deloof, 2014. "Financial disclosure by SMEs listed on a semi-regulated market: evidence from the Euronext Free Market," Small Business Economics, Springer, vol. 42(2), pages 361-385, February.
  38. 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.
  39. Salma Loulou-Baklouti, 2024. "Does board gender diversity affect intellectual capital voluntary disclosure? Evidence from Tunisia," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 193-210, June.
  40. Alberto Quagli & Elisa Roncagliolo & Gabriele D’Alauro, 2021. "The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 290-303, September.
  41. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
  42. Simone Aresu, 2015. "Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 77-106.
  43. Sameh Kobbi-Fakhfakh & Nesrine Belguith, 2024. "Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(2), pages 317-338, June.
  44. Chowdhury Saima Ferdous, 2018. "Corporate Governance in Bangladesh: Evidence of Compliance," International Business Research, Canadian Center of Science and Education, vol. 11(3), pages 88-109, March.
  45. Ahmadi Ali & Bouri Abdelfettah, 2019. "Financial Disclosure Information, Board of Directors, and Firm Characteristics among French CAC 40 Listed Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(3), pages 941-957, September.
  46. 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.
  47. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
  48. Mohammed Hossain & Masrur Reaz, 2007. "The determinants and characteristics of voluntary disclosure by Indian banking companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(5), pages 274-288, December.
  49. Jianhua Mi & Hong Sheng & Cassandra Elrod, 2016. "Financing, reputation and information disclosure quality in the Chinese market," Applied Economics, Taylor & Francis Journals, vol. 48(9), pages 789-798, February.
  50. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
  51. Aminah Nalikka, 2009. "Impact of Gender Diversity on Voluntary Disclosure in Annual Reports," Accounting & Taxation, The Institute for Business and Finance Research, vol. 1(1), pages 101-113.
  52. 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.
  53. Street, Donna L. & Bryant, Stephanie M., 2000. "Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings," The International Journal of Accounting, Elsevier, vol. 35(3), pages 305-329, September.
  54. 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.
  55. 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.
  56. 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.
  57. Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
  58. Abdul Mansulu & Daniel Anarfi, 2019. "Discretionary Disclosure of Listed Non-Financial Firms in an Emerging Market: Evidence from Ghana," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(3), pages 823-837.
  59. Serena Santis & Michela Bianchi, 2021. "Disclosing Information on Financial and Non-Financial Capitals in the Integrated Report: An Empirical Analysis of Financial Industry," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(11), pages 1-62, July.
  60. Melis, Andrea & Gaia, Silvia & Carta, Silvia, 2015. "Directors' remuneration: A comparison of Italian and UK non-financial listed firms' disclosure," The British Accounting Review, Elsevier, vol. 47(1), pages 66-84.
  61. Tauringana, Venancio & Chithambo, Lyton, 2015. "The effect of DEFRA guidance on greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 425-444.
  62. Muhammad Ali & Kamran Ahmed & Darren Henry, 2004. "Disclosure compliance with national accounting standards by listed companies in South Asia," Accounting and Business Research, Taylor & Francis Journals, vol. 34(3), pages 183-199.
  63. 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.
  64. Hasan, Tanweer & Karim, Waresul & Quayes, Shakil, 2008. "Regulatory change and the quality of compliance to mandatory disclosure requirements: Evidence from Bangladesh," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 193-203.
  65. J. Christiaens & V. Van Peteghem, 2004. "Governmental Accounting Reform: Evolution Of The Implementation In Flemish Municipalities," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/256, Ghent University, Faculty of Economics and Business Administration.
  66. Devalle, Alain & Rizzato, Fabio & Busso, Donatella, 2016. "Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market," Advances in accounting, Elsevier, vol. 35(C), pages 8-25.
  67. 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.
  68. Riccardo, Macchioni & Giuseppe, Sannino & Gianluca, Ginesti & Carlo, Drago, 2013. "Firms’ disclosure compliance with IASB’s Management Commentary framework:an empirical investigation," MPRA Paper 59321, University Library of Munich, Germany.
  69. Claudia Catalina CIOCAN & Mihai CARP & Iuliana GEORGESCU, 2021. "The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 301-301, May.
  70. B. M. Craven & C. L. Marston, 1999. "Financial reporting on the Internet by leading UK companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 321-333.
  71. Ripon Kumar Dey & Syed Zabid Hossain & Zabihollah Rezaee, 2018. "Financial Risk Disclosure and Financial Attributes among Publicly Traded Manufacturing Companies: Evidence from Bangladesh," JRFM, MDPI, vol. 11(3), pages 1-16, August.
  72. Elsayed, Mohamed Omran & Hoque, Zahirul, 2010. "Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study," The British Accounting Review, Elsevier, vol. 42(1), pages 17-35.
  73. 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.
  74. Noha Elberry & Khaled Hussainey, 2021. "Governance Vis-à-Vis Investment Efficiency: Substitutes or Complementary in Their Effects on Disclosure Practice," JRFM, MDPI, vol. 14(1), pages 1-16, January.
  75. Al-Shammari, Bader & Brown, Philip & Tarca, Ann, 2008. "An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states," The International Journal of Accounting, Elsevier, vol. 43(4), pages 425-447, December.
  76. Rewczuk Karol & Modzelewski Piotr, 2019. "Determinants of audit fees: Evidence from Poland," Central European Economic Journal, Sciendo, vol. 6(53), pages 323-336, January.
  77. Oliver Lukason & María-del-Mar Camacho-Miñano, 2019. "Bankruptcy Risk, Its Financial Determinants and Reporting Delays: Do Managers Have Anything to Hide?," Risks, MDPI, vol. 7(3), pages 1-15, July.
  78. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
  79. 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.
  80. Azrul Bin Abdullah & Ku Nor Izah Ku Ismail, 2008. "Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 6(1), pages 1-20, January.
  81. Roumani, Yaman & Nwankpa, Joseph K. & Roumani, Yazan F., 2016. "Examining the relationship between firm’s financial records and security vulnerabilities," International Journal of Information Management, Elsevier, vol. 36(6), pages 987-994.
  82. 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.
  83. Khaled Aljifri & Abdulkareem Alzarouni & Chew Ng & Mohammad Iqbal Tahir, 2014. "The Association between Firm Characteristics and Corporate Financial Disclosures: Evidence from UAE Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(2), pages 101-123.
  84. Abhayawansa, Subhash & Guthrie, James, 2016. "Does intellectual capital disclosure in analysts' reports vary by firm characteristics?," Advances in accounting, Elsevier, vol. 35(C), pages 26-38.
  85. Van Ha Nguyen & Frank W Agbola & Bobae Choi, 2019. "Does corporate social responsibility reduce information asymmetry? Empirical evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 44(2), pages 188-211, May.
  86. Akhtaruddin, M., 2005. "Corporate mandatory disclosure practices in Bangladesh," The International Journal of Accounting, Elsevier, vol. 40(4), pages 399-422.
  87. 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.
  88. Ala’ Hussein Albawwat & Mohamad Yazis Ali Basah, 2015. "The Impact of Shariah Approved Companies on the Relationship between Corporate Governance Structure and Voluntary Disclosure of Interim Financial Reporting in Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 66-85, April.
  89. Al-Akra, Mahmoud & Eddie, Ian A. & Ali, Muhammad Jahangir, 2010. "The influence of the introduction of accounting disclosure regulation on mandatory disclosure compliance: Evidence from Jordan," The British Accounting Review, Elsevier, vol. 42(3), pages 170-186.
  90. Abdullah, Azrul Bin & Ismail, Ku Nor Izah Ku, 2018. "Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies," SocArXiv rms3v, Center for Open Science.
  91. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
  92. Carmelo Reverte, 2009. "Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms," Journal of Business Ethics, Springer, vol. 88(2), pages 351-366, August.
  93. 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.
  94. Soufiene Assidi, 2020. "The effect of voluntary disclosures and corporate governance on firm value: a study of listed firms in France," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 168-179, September.
  95. Narendra Sharma, 2013. "Web-based Disclosures and Their Determinants: Evidence from Listed Commercial Banks in Nepal," Accounting and Finance Research, Sciedu Press, vol. 2(3), pages 1-1, August.
  96. Mandeep Kaur & Sweety Narang, 2010. "EVA® Disclosures in the Annual Reports of Indian Companies," Global Business Review, International Management Institute, vol. 11(3), pages 395-420, October.
  97. 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.
  98. Changling Sun & Hetao Sun & Nian Li & Muhammad Asif Khan & Zixi Zhang, 2021. "Can core competence help reduce stock price synchronicity? - Empirical evidence based on text analysis," PLOS ONE, Public Library of Science, vol. 16(11), pages 1-24, November.
  99. Miihkinen, Antti, 2012. "What Drives Quality of Firm Risk Disclosure?," The International Journal of Accounting, Elsevier, vol. 47(4), pages 437-468.
  100. Issal Haj-Salem & Salma Damak Ayadi & Khaled Hussainey, 2020. "The joint effect of corporate risk disclosure and corporate governance on firm value," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 123-140, September.
  101. Kaltenhauser, Samuel Jonas, 2023. "Determinants and Capital Market Consequences of Net Zero Targets," Junior Management Science (JUMS), Junior Management Science e. V., vol. 8(2), pages 404-430.
  102. Legaz Ortiz, Javier & Montoya del Corte, Javier & Rodríguez Ariza, Lázaro, 2015. "Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 217-224.
  103. Laetitia Pozniak & Melanie Croquet & Olivier Colot, 2013. "The Relationship Between Financial Communication And Firm Performance: Evidence From France," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 9-17.
  104. Jose-Manuel Prado-Lorenzo & Isabel-Maria Garcia-Sanchez, 2010. "The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases," Journal of Business Ethics, Springer, vol. 97(3), pages 391-424, December.
  105. Jacqueline Birt & Michaela Rankin & Chen L. Song, 2013. "Derivatives use and financial instrument disclosure in the extractives industry," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 55-83, March.
  106. Julie Cotter & Muftah M Najah, 2012. "Institutional investor influence on global climate change disclosure practices," Australian Journal of Management, Australian School of Business, vol. 37(2), pages 169-187, August.
  107. Mahmoud Al‐Akra & Ian Eddie & Muhammad Ali, 2010. "The association between privatisation and voluntary disclosure: Evidence from Jordan," Accounting and Business Research, Taylor & Francis Journals, vol. 40(1), pages 55-74.
  108. Tsukahara, Makoto & Nishiyama, Kazuhiro & Nakamura, Ryosuke, 2019. "Characteristics of Japanese Life Insurance Companies Disclosing Embedded Value," Working Paper Series 229, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
  109. Valentinetti, Diego & Rea, Michele A., 2012. "IFRS Taxonomy and financial reporting practices: The case of Italian listed companies," International Journal of Accounting Information Systems, Elsevier, vol. 13(2), pages 163-180.
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