-
1
-
-
0033095793
-
Associations between corporate characteristics and disclosure levels in annual reports: A meta-analysis
-
Ahmed, K. and Courtis, J. K. (1999) Associations between corporate characteristics and disclosure levels in annual reports: A meta-analysis. British Accounting Review, 31:1, pp. 35-61.
-
(1999)
British Accounting Review
, vol.31
, Issue.1
, pp. 35-61
-
-
Ahmed, K.1
Courtis, J.K.2
-
2
-
-
0142219280
-
Founding-family ownership and firm performance: Evidence from the S&P 500
-
Anderson, R. C. and Reeb, D. M. (2003) Founding-family ownership and firm performance: Evidence from the S&P 500. Journal of Finance, 58:3, pp. 1301-1328.
-
(2003)
Journal of Finance
, vol.58
, Issue.3
, pp. 1301-1328
-
-
Anderson, R.C.1
Reeb, D.M.2
-
4
-
-
12744275057
-
Board composition: Balancing family influence in S&P 500 firms
-
Anderson, R. C. and Reeb, D. M. (2004) Board composition: Balancing family influence in S&P 500 firms. Administrative Science Quarterly, 49:2, pp. 209-237.
-
(2004)
Administrative Science Quarterly
, vol.49
, Issue.2
, pp. 209-237
-
-
Anderson, R.C.1
Reeb, D.M.2
-
5
-
-
0032264834
-
Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices
-
Bamber, L. and Cheon, Y. (1998) Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research, 36:2, pp. 167-190.
-
(1998)
Journal of Accounting Research
, vol.36
, Issue.2
, pp. 167-190
-
-
Bamber, L.1
Cheon, Y.2
-
6
-
-
0030305316
-
An empirical analysis of the relation between the board of director composition and financial statement fraud
-
Beasley, M. S. (1996) An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71:4, pp. 443-465.
-
(1996)
The Accounting Review
, vol.71
, Issue.4
, pp. 443-465
-
-
Beasley, M.S.1
-
7
-
-
0003940427
-
Board independence and long-term firm performance
-
Bhagat, S. and Black, B. (2000) Board independence and long-term firm performance.
-
(2000)
-
-
Bhagat, S.1
Black, B.2
-
8
-
-
1242280624
-
-
Borsa Italiana [Corporate Governance Code], Borsa Italiana SpA, Milan
-
Borsa Italiana (1999) Codice di autodisciplina [Corporate Governance Code], Borsa Italiana SpA, Milan
-
(1999)
Codice Di Autodisciplina
-
-
-
9
-
-
34547549266
-
Codice di autodisciplina
-
Borsa Italiana [Corporate Governance Code. Revised Version], Borsa Italiana SpA, Milan
-
Borsa Italiana (2002) Codice di autodisciplina. Edizione rivisitata [Corporate Governance Code. Revised Version], Borsa Italiana SpA, Milan
-
(2002)
Edizione Rivisitata
-
-
-
10
-
-
34547510595
-
-
Borsa Italiana [Guidelines for the Preparation of the Annual Corporate Governance Report], Borsa Italiana SpA, Milan
-
Borsa Italiana (2003) Linee guida per la redazione della relazione annuale in materia di corporate governance [Guidelines for the Preparation of the Annual Corporate Governance Report], Borsa Italiana SpA, Milan
-
(2003)
Linee Guida Per La Redazione Della Relazione Annuale in Materia Di Corporate Governance
-
-
-
11
-
-
0031184823
-
Disclosure level and the cost of equity capital
-
Botosan, C. A. (1997) Disclosure level and the cost of equity capital. The Accounting Review, 72:3, pp. 323-349.
-
(1997)
The Accounting Review
, vol.72
, Issue.3
, pp. 323-349
-
-
Botosan, C.A.1
-
12
-
-
84928461760
-
The takeover market, corporate board composition, and ownership structure: The case of banking
-
Brickley, J. A. and James, C. M. (1987) The takeover market, corporate board composition, and ownership structure: The case of banking. Journal of Law and Economics, 30, pp. 161-180.
-
(1987)
Journal of Law and Economics
, vol.30
, pp. 161-180
-
-
Brickley, J.A.1
James, C.M.2
-
13
-
-
0034562599
-
Corporate disclosure practices, institutional investors, and stock return volatility
-
Bushee, B. J. and Noe, C. F. (2000) Corporate disclosure practices, institutional investors, and stock return volatility. Journal of Accounting Research, 38, pp. 171-202.
-
(2000)
Journal of Accounting Research
, vol.38
, pp. 171-202
-
-
Bushee, B.J.1
Noe, C.F.2
-
14
-
-
0034369632
-
The association between independent nonexecutive directors, family control and financial disclosures
-
Chen, J. P. and Jaggi, B. L. (2000) The association between independent nonexecutive directors, family control and financial disclosures. Journal of Accounting and Public Policy, 19:45, pp. 285-310.
-
(2000)
Journal of Accounting and Public Policy
, vol.19
, Issue.45
, pp. 285-310
-
-
Chen, J.P.1
Jaggi, B.L.2
-
15
-
-
0037290655
-
Management control system design within its organizational context: Findings from contingency-based research and directions for the future
-
Chenhall, R. H. (2003) Management control system design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28:23, pp. 127-168.
-
(2003)
Accounting, Organizations and Society
, vol.28
, Issue.23
, pp. 127-168
-
-
Chenhall, R.H.1
-
16
-
-
0000253358
-
Voluntary financial disclosure by Mexican corporations
-
Chow, C. and Wong-Boren, A. (1987) Voluntary financial disclosure by Mexican corporations. The Accounting Review, 62:2, pp. 533-541.
-
(1987)
The Accounting Review
, vol.62
, Issue.2
, pp. 533-541
-
-
Chow, C.1
Wong-Boren, A.2
-
17
-
-
0042829594
-
The separation of ownership and control in East Asian corporations
-
Claessens, S. (2000) The separation of ownership and control in East Asian corporations. Journal of Financial Economics, 58:12, pp. 81-112.
-
(2000)
Journal of Financial Economics
, vol.58
, Issue.12
, pp. 81-112
-
-
Claessens, S.1
-
18
-
-
0009089920
-
Annual report disclosure in New Zealand: Analysis of selected corporate attributes
-
Research Study. University of New England, Armidale, Australia
-
Courtis, J. K. (1979) Annual report disclosure in New Zealand: Analysis of selected corporate attributes, Research Study. University of New England, Armidale, Australia
-
(1979)
-
-
Courtis, J.K.1
-
19
-
-
34547543671
-
Quei consiglieri sono davvero indipendenti?
-
Marzo
-
De Rosa, F. (2004) Quei consiglieri sono davvero indipendenti? [Are those directors really independent?]. Corriere Economia, 29, Marzo
-
(2004)
Corriere Economia
, vol.29
-
-
De Rosa, F.1
-
20
-
-
0034178958
-
Controlling stockholders and the disciplinary role of corporate payout policy: A study of the Times Mirror Company
-
DeAngelo, H. and DeAngelo, L. (2000) Controlling stockholders and the disciplinary role of corporate payout policy: A study of the Times Mirror Company. Journal of Financial Economics, 56:2, pp. 153-207.
-
(2000)
Journal of Financial Economics
, vol.56
, Issue.2
, pp. 153-207
-
-
DeAngelo, H.1
DeAngelo, L.2
-
21
-
-
84935941592
-
The structure of corporate ownership: Causes and consequences
-
Demsetz, H. and Lehn, K. (1985) The structure of corporate ownership: causes and consequences. Journal of Political Economy, 93, pp. 1155-1177.
-
(1985)
Journal of Political Economy
, vol.93
, pp. 1155-1177
-
-
Demsetz, H.1
Lehn, K.2
-
22
-
-
5644280391
-
A cost-benefit study of voluntary disclosure: Some empirical evidence from French listed companies
-
Depoers, F. (2000) A cost-benefit study of voluntary disclosure: Some empirical evidence from French listed companies. European Accounting Review, 9:2, pp. 245-263.
-
(2000)
European Accounting Review
, vol.9
, Issue.2
, pp. 245-263
-
-
Depoers, F.1
-
23
-
-
3042855721
-
Does the composition and practice of boards of directors bear any relationship to the performance of their companies?
-
Dulewicz, V. and Herbert, P. (2004) Does the composition and practice of boards of directors bear any relationship to the performance of their companies?. Corporate Governance, 12:3, pp. 263-280.
-
(2004)
Corporate Governance
, vol.12
, Issue.3
, pp. 263-280
-
-
Dulewicz, V.1
Herbert, P.2
-
24
-
-
0037970141
-
Corporate governance and voluntary disclosure
-
Eng, L. L. and Mak, Y. T. (2003) Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22:4, pp. 325-345.
-
(2003)
Journal of Accounting and Public Policy
, vol.22
, Issue.4
, pp. 325-345
-
-
Eng, L.L.1
Mak, Y.T.2
-
25
-
-
0041473412
-
Board of director diversity and firm financial performance
-
Erhardt, N. L. (2003) Board of director diversity and firm financial performance. Corporate Governance, 11:2, pp. 102-111.
-
(2003)
Corporate Governance
, vol.11
, Issue.2
, pp. 102-111
-
-
Erhardt, N.L.1
-
27
-
-
0000806744
-
Agency problem and the theory of the firm
-
Fama, E. F. (1980) Agency problem and the theory of the firm. Journal of Political Economy, 88:2, pp. 288-308.
-
(1980)
Journal of Political Economy
, vol.88
, Issue.2
, pp. 288-308
-
-
Fama, E.F.1
-
28
-
-
0000172445
-
Separation of ownership and control
-
Fama, E. and Jensen, M. (1983) Separation of ownership and control. Journal of Law and Economics, 26, pp. 301-326.
-
(1983)
Journal of Law and Economics
, vol.26
, pp. 301-326
-
-
Fama, E.1
Jensen, M.2
-
29
-
-
0001480025
-
Corporate governance and disclosure quality
-
Forker, J. J. (1992) Corporate governance and disclosure quality. Accounting and Business Research, 22:86, pp. 111-124.
-
(1992)
Accounting and Business Research
, vol.22
, Issue.86
, pp. 111-124
-
-
Forker, J.J.1
-
30
-
-
5744221329
-
Board leadership, outside directors' expertise and voluntary corporate disclosures
-
Gul, F. A. and Leung, S. (2004) Board leadership, outside directors' expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy, 23, pp. 351-379.
-
(2004)
Journal of Accounting and Public Policy
, vol.23
, pp. 351-379
-
-
Gul, F.A.1
Leung, S.2
-
31
-
-
84993027594
-
Culture, corporate governance and disclosure in Malaysian corporations
-
Haniffa, R. M. and Cooke, T. E. (2002) Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38:3, pp. 317-349.
-
(2002)
Abacus
, vol.38
, Issue.3
, pp. 317-349
-
-
Haniffa, R.M.1
Cooke, T.E.2
-
32
-
-
0000388461
-
Stock performance and intermediation changes surrounding increases in disclosure
-
Healy, P. (1999) Stock performance and intermediation changes surrounding increases in disclosure. Contemporary Accounting Research, 16:3, pp. 485-520.
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.3
, pp. 485-520
-
-
Healy, P.1
-
33
-
-
0001387430
-
The effects of board composition and direct incentives on firm performance
-
Hermalin, B. E. and Weisbach, M. S. (1991) The effects of board composition and direct incentives on firm performance. Financial Management, 20:4, pp. 101-112.
-
(1991)
Financial Management
, vol.20
, Issue.4
, pp. 101-112
-
-
Hermalin, B.E.1
Weisbach, M.S.2
-
34
-
-
0012583968
-
Boards of directors as an endogenously determined institution: A survey of the economic literature
-
Hermalin, B. E. and Weisbach, M. S. (2003) Boards of directors as an endogenously determined institution: A survey of the economic literature. FRBNY Economic Policy Review, pp. 7-26.
-
(2003)
FRBNY Economic Policy Review
, pp. 7-26
-
-
Hermalin, B.E.1
Weisbach, M.S.2
-
35
-
-
0041319384
-
A study of the relationship between corporate governance structures and the extent of voluntary disclosure
-
Ho, S. S. M. and Wong, K. S. (2001) A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation, 10:2, pp. 139-156.
-
(2001)
Journal of International Accounting, Auditing and Taxation
, vol.10
, Issue.2
, pp. 139-156
-
-
Ho, S.S.M.1
Wong, K.S.2
-
37
-
-
34547539231
-
Ma sono davvero indipendenti?
-
Il Mondo (2003) Ma sono davvero indipendenti? [Are they really independent?].pp. 10-17.
-
(2003)
Il Mondo
, pp. 10-17
-
-
-
38
-
-
34547515678
-
Chi vince la Guerra d'indipendenza
-
Il Mondo (2004) Chi vince la Guerra d'indipendenza [Who wins the war of independence].pp. 106-110.
-
(2004)
Il Mondo
, pp. 106-110
-
-
-
39
-
-
34547497266
-
Quei consigli a prova di veri indipendenti
-
Incorvati, L. (2004) Quei consigli a prova di veri indipendenti [Independent-proof boards]. Il Sole 24 Ore
-
(2004)
Il Sole 24 Ore
-
-
Incorvati, L.1
-
40
-
-
44649197264
-
Theory of the firm: Managerial behaviour, agency costs and ownership structure
-
Jensen, M. C. and Meckling, W. H. (1976) Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3:4, pp. 305-360.
-
(1976)
Journal of Financial Economics
, vol.3
, Issue.4
, pp. 305-360
-
-
Jensen, M.C.1
Meckling, W.H.2
-
41
-
-
0000785968
-
Outside directorships and corporate performance
-
Kaplan, S. and Reishus, D. (1990) Outside directorships and corporate performance. Journal of Financial Economics, 27, pp. 389-410.
-
(1990)
Journal of Financial Economics
, vol.27
, pp. 389-410
-
-
Kaplan, S.1
Reishus, D.2
-
42
-
-
0006178745
-
Firm performance and board committee structure
-
Klein, A. (1998) Firm performance and board committee structure. Journal of Law and Economics, 41:1, pp. 275-299.
-
(1998)
Journal of Law and Economics
, vol.41
, Issue.1
, pp. 275-299
-
-
Klein, A.1
-
43
-
-
0000917563
-
Effects of board demography and directors' incentives on corporate greenmail decisions
-
Kosnik, R. D. (1990) Effects of board demography and directors' incentives on corporate greenmail decisions. Academy of Management Journal, 33:1, pp. 129-150.
-
(1990)
Academy of Management Journal
, vol.33
, Issue.1
, pp. 129-150
-
-
Kosnik, R.D.1
-
44
-
-
21344483941
-
Cross-sectional determinants of analyst ratings of corporate disclosure
-
Lang, M. and Lundholm, R. (1993) Cross-sectional determinants of analyst ratings of corporate disclosure. Journal of Accounting Research, 31:2, pp. 246-271.
-
(1993)
Journal of Accounting Research
, vol.31
, Issue.2
, pp. 246-271
-
-
Lang, M.1
Lundholm, R.2
-
45
-
-
0001899807
-
Board composition and shareholder wealth: The case of management buyouts
-
Lee, C. I. (1992) Board composition and shareholder wealth: The case of management buyouts. Financial Management, 21:1, pp. 58-72.
-
(1992)
Financial Management
, vol.21
, Issue.1
, pp. 58-72
-
-
Lee, C.I.1
-
46
-
-
34547510594
-
Statement of the Business Roundtable on the American Law Institute's proposed 'principles of corporate governance and structure: Restatement and recommendation'
-
Business Roundtable, New York
-
MacAvoy, P. (1983) Statement of the Business Roundtable on the American Law Institute's proposed 'principles of corporate governance and structure: Restatement and recommendation'. ALI Proposals for Increased Control of the Corporation by the Board of Directors: An Economic Analysis, Business Roundtable, New York
-
(1983)
ALI Proposals for Increased Control of the Corporation By the Board of Directors: An Economic Analysis
-
-
MacAvoy, P.1
-
47
-
-
84985507265
-
Voluntary disclosure of segment information by Australian diversified companies
-
McKinnon, J. and Dalimunthe, J. (1993) Voluntary disclosure of segment information by Australian diversified companies. Accounting and Finance, 33:1, pp. 33-50.
-
(1993)
Accounting and Finance
, vol.33
, Issue.1
, pp. 33-50
-
-
McKinnon, J.1
Dalimunthe, J.2
-
48
-
-
84993099527
-
Factors influencing voluntary annual report disclosures by US, UK and continental European multinationals
-
Meek, G. K. (1995) Factors influencing voluntary annual report disclosures by US, UK and continental European multinationals. Journal of International Business Studies, 26:3, pp. 555-572.
-
(1995)
Journal of International Business Studies
, vol.26
, Issue.3
, pp. 555-572
-
-
Meek, G.K.1
-
49
-
-
0000207706
-
Executive compensation structure, ownership, and firm performance
-
Mehran, H. (1995) Executive compensation structure, ownership, and firm performance. Journal of Financial Economics, 38:2, pp. 163-184.
-
(1995)
Journal of Financial Economics
, vol.38
, Issue.2
, pp. 163-184
-
-
Mehran, H.1
-
50
-
-
0003293001
-
Inherited wealth, corporate control and economic growth
-
University of Chicago Press, Chicago, IL
-
Morck, R. (2000) Inherited wealth, corporate control and economic growth. Concentrated Corporate Ownership, University of Chicago Press, Chicago, IL
-
(2000)
Concentrated Corporate Ownership
-
-
Morck, R.1
-
51
-
-
1642320607
-
Board composition and earnings management in Canada
-
Park, Y. W. and Shin, H. H. (2004) Board composition and earnings management in Canada. Journal of Corporate Finance, 10:3, pp. 431-457.
-
(2004)
Journal of Corporate Finance
, vol.10
, Issue.3
, pp. 431-457
-
-
Park, Y.W.1
Shin, H.H.2
-
52
-
-
34547527353
-
La lunga marcia degli amministratori indipendenti
-
Plutino, G. (2002) La lunga marcia degli amministratori indipendenti [The long way of the independent directors]. Il Sole 24 Ore
-
(2002)
Il Sole 24 Ore
-
-
Plutino, G.1
-
53
-
-
34547513592
-
Le risorse immateriali nel bilancio delle imprese
-
Pozza, L. (2003) Le risorse immateriali nel bilancio delle imprese [Intangibles in the annual reports].
-
(2003)
-
-
Pozza, L.1
-
54
-
-
34547540628
-
Proprietary costs as determinants of voluntary segment disclosure: Evidence from Italian listed companies
-
Prencipe, A. (2004) Proprietary costs as determinants of voluntary segment disclosure: Evidence from Italian listed companies. European Accounting Review, 13:2, pp. 319-340.
-
(2004)
European Accounting Review
, vol.13
, Issue.2
, pp. 319-340
-
-
Prencipe, A.1
-
55
-
-
0001081642
-
The determinants of voluntary financial disclosure by Swiss listed companies
-
Raffournier, B. (1995) The determinants of voluntary financial disclosure by Swiss listed companies. European Accounting Review, 4:2, pp. 261-280.
-
(1995)
European Accounting Review
, vol.4
, Issue.2
, pp. 261-280
-
-
Raffournier, B.1
-
56
-
-
34547530461
-
Quotate: Indipendenti poco amati
-
Sabbatini, R. (2004) Quotate: Indipendenti poco amati [Listed companies don't love independent directors]. Il Sole 24 Ore
-
(2004)
Il Sole 24 Ore
-
-
Sabbatini, R.1
-
57
-
-
84936823587
-
Large shareholders and corporate control
-
Shleifer, A. and Vishny, R. W. (1986) Large shareholders and corporate control. Journal of Political Economy, 94:3, pp. 461-488.
-
(1986)
Journal of Political Economy
, vol.94
, Issue.3
, pp. 461-488
-
-
Shleifer, A.1
Vishny, R.W.2
-
58
-
-
0001026456
-
A survey of corporate governance
-
Shleifer, A. and Vishny, R. W. (1997) A survey of corporate governance. Journal of Finance, 52:2, pp. 737-783.
-
(1997)
Journal of Finance
, vol.52
, Issue.2
, pp. 737-783
-
-
Shleifer, A.1
Vishny, R.W.2
-
59
-
-
34547533148
-
Board Index 2004
-
SpencerStuart [Board Index 2004. Observatory on the Board of Directors of Italian Companies]
-
SpencerStuart (2004) Board Index 2004. Osservatorio del Consiglio di Amministrazione delle Societé Italiane [Board Index 2004. Observatory on the Board of Directors of Italian Companies]
-
(2004)
Osservatorio Del Consiglio Di Amministrazione Delle Societé Italiane
-
-
-
60
-
-
84950026244
-
The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain
-
Wallace, R. S. O. (1994) The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Accounting and Business Research, 25:3, pp. 41-53.
-
(1994)
Accounting and Business Research
, vol.25
, Issue.3
, pp. 41-53
-
-
Wallace, R.S.O.1
-
61
-
-
33845790377
-
Outside directors and CEO turnover
-
Weisbach, M. S. (1988) Outside directors and CEO turnover. Journal of Financial Economics, 20:12, pp. 431-460.
-
(1988)
Journal of Financial Economics
, vol.20
, Issue.12
, pp. 431-460
-
-
Weisbach, M.S.1
-
62
-
-
84984199207
-
Disclosure policy, information asymmetry and liquidity in equity markets
-
Welker, M. (1995) Disclosure policy, information asymmetry and liquidity in equity markets. Contemporary Accounting Research, 11:2, pp. 801-828.
-
(1995)
Contemporary Accounting Research
, vol.11
, Issue.2
, pp. 801-828
-
-
Welker, M.1
-
63
-
-
0000095552
-
A heteroskedasticity-consistent covariance matrix and a direct test for heteroskedasticity
-
White, H. (1980) A heteroskedasticity-consistent covariance matrix and a direct test for heteroskedasticity. Econometrica, 48:4, pp. 817-838.
-
(1980)
Econometrica
, vol.48
, Issue.4
, pp. 817-838
-
-
White, H.1
-
64
-
-
0000117734
-
The modern corporation: Origins, evolution, attributes
-
Willamson, O. E. (1985) The modern corporation: Origins, evolution, attributes. Journal of Economic Literature, pp. 1537-1568.
-
(1985)
Journal of Economic Literature
, pp. 1537-1568
-
-
Willamson, O.E.1
|