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The association between firm‐specific characteristics and disclosure

https://doi.org/10.1108/02686900610667256
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong
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Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations
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The determinants of voluntary financial disclosure by Swiss listed companies
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EMPIRICAL EVIDENCE ON THE DEPTH OF CORPORATE INFORMATION DISCLOSURE IN DEVELOPING COUNTRIES: THE CASE OF JORDAN
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VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES
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Voluntary Corporate Disclosure by Swedish Companies
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DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS
inferredcites →https://doi.org/10.1177/0148558x9300800306openalex-snapshot
An Empirical Investigation of the Extent of Corporate Financial Disclosure in the Oil and Gas Industry
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Company Size, Listed Versus Unlisted Stocks, and the Extent of Financial Disclosure
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Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
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Components of Investment Performance
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Spontaneous harmonization effects of culture and market forces on accounting disclosure practices.
inferredcites →https://doi.org/10.2308/jiar.2002.1.1.3openalex-snapshot
An Analysis of Disclosure in the Annual Reports of U.K. and Dutch Companies
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Disclosure level and the cost of equity capital.

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Determinants of IFRS compliance in Africa: analysis of stakeholder attributes
inferred← citeshttps://doi.org/10.1108/ijaim-10-2021-0220openalex-snapshot
Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market
inferred← citeshttps://doi.org/10.1108/ijaim-10-2022-0226openalex-snapshot
IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms
inferred← citeshttps://doi.org/10.1108/ijcoma-06-2012-0035openalex-snapshot
Organizational culture and corporate risk disclosure
inferred← citeshttps://doi.org/10.1108/ijlma-01-2026-0032openalex-snapshot
Governance mechanisms and environmental disclosure under evolving regulatory requirements: evidence from Moroccan listed firms
inferred← citeshttps://doi.org/10.1108/ijlma-02-2017-0020openalex-snapshot
The drivers of corporate governance disclosure: the case of Nifty 500 Index
inferred← citeshttps://doi.org/10.1108/ijlma-05-2013-0021openalex-snapshot
The determinants influencing the extent of CSR disclosure
inferred← citeshttps://doi.org/10.1108/ijlma-05-2016-0049openalex-snapshot
The relation between voluntary carbon disclosure and environmental performance
inferred← citeshttps://doi.org/10.1108/ijlma-08-2017-0195openalex-snapshot
Board role performance and compliance with IFRS disclosure requirements among microfinance institutions in Uganda
inferred← citeshttps://doi.org/10.1108/ijlma-10-2015-0052openalex-snapshot
Voluntary disclosure and corporate governance: empirical evidence from Kuwait
inferred← citeshttps://doi.org/10.1108/ijlma-11-2015-0057openalex-snapshot
Corporate attributes affecting sustainability reporting: an Indian perspective
inferred← citeshttps://doi.org/10.1108/ijoem-03-2022-0536openalex-snapshot
ESG-CFP relationship: exploring the moderating role of financial slack
inferred← citeshttps://doi.org/10.1108/imefm-01-2022-0008openalex-snapshot
Role of risk disclosure on creditworthiness and driving forces of risk disclosure of banks: Islamic vs conventional banks
inferred← citeshttps://doi.org/10.1108/imefm-02-2021-0069openalex-snapshot
Voluntary disclosure-cost of equity nexus and the moderating role of corporate governance: evidence from an extremely politically unstable context
inferred← citeshttps://doi.org/10.1108/imefm-03-2018-0102openalex-snapshot
Ownership structure and audit committee effectiveness: evidence from top GCC capitalized firms
inferred← citeshttps://doi.org/10.1108/imefm-03-2019-0123openalex-snapshot
Corporate governance and compliance with AAOIFI governance standards by Islamic banks
inferred← citeshttps://doi.org/10.1108/imefm-06-2015-0074openalex-snapshot
Determinants of compliance with AAOIFI standards by Islamic banks
inferred← citeshttps://doi.org/10.1108/imefm-07-2015-0077openalex-snapshot
An investigation of the level of compliance with international accounting standards (IAS 1) by listed firms in Bahrain Bourse
inferred← citeshttps://doi.org/10.1108/jaar-01-2016-0007openalex-snapshot
Exploring forward-looking information in integrated reporting
inferred← citeshttps://doi.org/10.1108/jaar-07-2022-0179openalex-snapshot
Determinants of ESG disclosure among listed firms under voluntary and mandatory ESG disclosure regimes in Hong Kong
inferred← citeshttps://doi.org/10.1108/jaar-09-2019-0134openalex-snapshot
Risk disclosure behaviour: evidence from the UK extractive industry
inferred← citeshttps://doi.org/10.1108/jaar-10-2013-0078openalex-snapshot
The extent of compliance with FRS 101 standard: Malaysian evidence
inferred← citeshttps://doi.org/10.1108/jaar-11-2013-0087openalex-snapshot
Company specific determinants of greenhouse gases disclosures
inferred← citeshttps://doi.org/10.1108/jaar-12-2015-0103openalex-snapshot
Aggregate financial disclosure practice: evidence from the emerging capital market of Kuwait
inferred← citeshttps://doi.org/10.1108/jabes-06-2018-0028openalex-snapshot
Empirical study on the effective factors of social responsibility disclosure of Iranian companies
inferred← citeshttps://doi.org/10.1108/jaee-01-2025-0028openalex-snapshot
Determinants of risk reporting practices in Saudi Arabia: an institutional perspective
inferred← citeshttps://doi.org/10.1108/jaee-03-2017-0033openalex-snapshot
Corporate boards, shareholding structures and voluntary disclosure in emerging MENA economies
inferred← citeshttps://doi.org/10.1108/jaee-05-2015-0037openalex-snapshot
The extent of voluntary corporate disclosure in the Egyptian Stock Exchange
inferred← citeshttps://doi.org/10.1108/jaee-05-2016-0039openalex-snapshot
Gender diversity on boards and forward-looking information disclosure: evidence from Jordan
inferred← citeshttps://doi.org/10.1108/jaee-08-2011-0028openalex-snapshot
Comprehensiveness of internet reporting by Caribbean companies
inferred← citeshttps://doi.org/10.1108/jaee-12-2018-0137openalex-snapshot
Determinants of GRI-based sustainability reporting: evidence from an emerging economy
inferred← citeshttps://doi.org/10.1108/jal-10-2024-0308openalex-snapshot
Board characteristics, institutional ownership and integrated reporting of publicly traded companies in a developing region
inferred← citeshttps://doi.org/10.1108/jaoc-02-2024-0059openalex-snapshot
Comply or explain? The effects of corporate governance code disclosure
inferred← citeshttps://doi.org/10.1108/jaoc-09-2020-0138openalex-snapshot
Carbon disclosure, performance and the green reputation of higher educational institutions in the UK
inferred← citeshttps://doi.org/10.1108/jbim-07-2020-0359openalex-snapshot
A nexus between corporate social responsibility disclosure and its determinants in energy enterprises
inferred← citeshttps://doi.org/10.1108/jfc-04-2018-0035openalex-snapshot
The influence of a board’s ethical commitment on corporate governance in enhancing a company’s corporate performance
inferred← citeshttps://doi.org/10.1108/jfc-10-2017-0099openalex-snapshot
Board ethical commitment and corporate performance: Malaysian evidence
inferred← citeshttps://doi.org/10.1108/jfra-01-2015-0003openalex-snapshot
Compliance with international financial reporting standards: the case of listed firms in Ghana
inferred← citeshttps://doi.org/10.1108/jfra-01-2019-0008openalex-snapshot
CEO characteristics and earnings management: empirical evidence from France
inferred← citeshttps://doi.org/10.1108/jfra-01-2021-0023openalex-snapshot
Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange
inferred← citeshttps://doi.org/10.1108/jfra-03-2016-0023openalex-snapshot
Comparative study between IFRS and AAOIFI disclosure compliance
inferred← citeshttps://doi.org/10.1108/jfra-03-2022-0083openalex-snapshot
Determinants and consequences of integrated reporting disclosures of non-financial listed firms in an emerging economy
inferred← citeshttps://doi.org/10.1108/jfra-03-2024-0162openalex-snapshot
The impact of sustainability assurance levels on market capitalization: the case of French firms
inferred← citeshttps://doi.org/10.1108/jfra-03-2024-0165openalex-snapshot
Corporate governance and forward-looking disclosures in integrated reporting: evidence from the banking sector of Bangladesh
inferred← citeshttps://doi.org/10.1108/jfra-04-2019-0055openalex-snapshot
Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC
inferred← citeshttps://doi.org/10.1108/jfra-05-2019-0063openalex-snapshot
The effect of audit committee characteristics on forward-looking disclosure
inferred← citeshttps://doi.org/10.1108/jfra-05-2020-0129openalex-snapshot
Determinants of corporate social and environmental voluntary disclosure in Saudi listed firms
inferred← citeshttps://doi.org/10.1108/jfra-06-2018-0052openalex-snapshot
Firm characteristics and compliance with IAS/IFRS
inferred← citeshttps://doi.org/10.1108/jfra-10-2023-0615openalex-snapshot
The curvilinear relationship between governance structure and nonfinancial risk disclosure in Saudi Arabian firms: do ethical values matter?
inferred← citeshttps://doi.org/10.1108/jfra-10-2024-0749openalex-snapshot
Exploring CSR disclosure practices in unlisted public enterprises: evidence from Vietnam
inferred← citeshttps://doi.org/10.1108/jgr-08-2020-0076openalex-snapshot
Determinants of CSRD in non-Asian and Asian countries: a literature review
inferred← citeshttps://doi.org/10.1108/jiabr-02-2023-0052openalex-snapshot
The impact of material internal control weaknesses, institutional ownership and managerial ownership on future-oriented disclosure: evidence from Islamic economy
inferred← citeshttps://doi.org/10.1108/jiabr-09-2015-0046openalex-snapshot
The effect of Islamic values on voluntary corporate governance disclosure
inferred← citeshttps://doi.org/10.1108/jibr-06-2018-0171openalex-snapshot
Determinants of CSR disclosure: an evidence from India
inferred← citeshttps://doi.org/10.1108/jic-12-2016-0136openalex-snapshot
Enhanced business reporting: value relevance and determinants of valuation-related disclosures
inferred← citeshttps://doi.org/10.1108/jpbafm-07-2025-0206openalex-snapshot
An examination of environmental disclosure practices in the non-profit sector: do UK NGOs walk the green talk ?
inferred← citeshttps://doi.org/10.1108/maj-12-2015-1287openalex-snapshot
Does government ownership affect corporate governance and corporate disclosure?
inferred← citeshttps://doi.org/10.1108/md-05-2014-0296openalex-snapshot
Financial, governance and environmental determinants of corporate social responsible disclosure
inferred← citeshttps://doi.org/10.1108/md-10-2024-2408openalex-snapshot
Integrated reporting and the Corporate Sustainability Reporting Directive: bridging the gap or growing apart?
inferred← citeshttps://doi.org/10.1108/medar-02-2020-0710openalex-snapshot
Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors
inferred← citeshttps://doi.org/10.1108/medar-11-2016-0092openalex-snapshot
The influence of institutional environment on corporate responsibility disclosures in Ghana
inferred← citeshttps://doi.org/10.1108/mf-03-2023-0189openalex-snapshot
Multi-level analysis on determinants of sustainability disclosure: a survey of academic literature
inferred← citeshttps://doi.org/10.1108/mrr-11-2018-0447openalex-snapshot
Voluntary disclosure and earnings quality: evidence from ownership concentration environment
inferred← citeshttps://doi.org/10.1108/msar-07-2023-0033openalex-snapshot
Exploring factors influencing long-term ESG readiness: insights from UAE-listed companies
inferred← citeshttps://doi.org/10.1108/msar-07-2025-0235openalex-snapshot
Determinants of corporate social responsibility disclosure: evidence from Morocco
inferred← citeshttps://doi.org/10.1108/msar-12-2024-0242openalex-snapshot
Exploring the impact of firm performance on the link between green innovation and firm sustainability performance: an emerging country evidence
inferred← citeshttps://doi.org/10.1108/s2043-052320230000021008openalex-snapshot
What Shapes Internet Financial Reporting in Africa? Exploring Firm v Country Factors
inferred← citeshttps://doi.org/10.1108/sampj-03-2018-0093openalex-snapshot
Integrated reporting in UK higher education institutions
inferred← citeshttps://doi.org/10.1108/sampj-12-2017-0150openalex-snapshot
Sustainability reporting in the aviation industry: worldwide evidence
inferred← citeshttps://doi.org/10.1108/sbr-01-2026-0020openalex-snapshot
Purpose-driven firms and their sustainability outcomes: empirical insights from India
inferred← citeshttps://doi.org/10.1108/sbr-07-2021-0114openalex-snapshot
Towards comprehensive corporate sustainability reporting: an empirical study of factors influencing ESG disclosures of large Czech companies
inferred← citeshttps://doi.org/10.1108/srj-02-2012-0019openalex-snapshot
Empirical investigations on boards, business characteristics, human capital and environmental reporting
inferred← citeshttps://doi.org/10.1108/srj-02-2013-0008openalex-snapshot
Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure
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