-
1
-
-
34547883913
-
Analysing the determinants of narrative risk information in UK FTSE 100 annual reports
-
Abraham S., Cox P. Analysing the determinants of narrative risk information in UK FTSE 100 annual reports. The British Accounting Review 2007, 39:227-248.
-
(2007)
The British Accounting Review
, vol.39
, pp. 227-248
-
-
Abraham, S.1
Cox, P.2
-
2
-
-
84884178276
-
-
ICAS, Edinburgh
-
Abraham S., Marston C., Darby P. Risk reporting: Clarity, relevance and location 2012, ICAS, Edinburgh.
-
(2012)
Risk reporting: Clarity, relevance and location
-
-
Abraham, S.1
Marston, C.2
Darby, P.3
-
5
-
-
59949103965
-
An exploratory study of risk management disclosure in Malaysian annual reports
-
Amran A., Bin A.M.R., Hassan B.C.H.M. An exploratory study of risk management disclosure in Malaysian annual reports. Managerial Auditing Journal 2009, 24(1):39-57.
-
(2009)
Managerial Auditing Journal
, vol.24
, Issue.1
, pp. 39-57
-
-
Amran, A.1
Bin, A.M.R.2
Hassan, B.C.H.M.3
-
6
-
-
77955740739
-
-
Anglo Gold Ashanti Group Plc, Johannesburg
-
Anglo Gold Ashantii Annual Report 2009, Anglo Gold Ashanti Group Plc, Johannesburg.
-
(2009)
Annual Report
-
-
Anglo Gold Ashantii1
-
8
-
-
0002048188
-
The double-edge of organizational legitimation
-
Ashforth B.E., Gibbs B.W. The double-edge of organizational legitimation. Organization Science 1990, 1:177-193.
-
(1990)
Organization Science
, vol.1
, pp. 177-193
-
-
Ashforth, B.E.1
Gibbs, B.W.2
-
9
-
-
77955740739
-
-
Aspen Pharmacare Group Ltd., Johannesburg Aspen Pharmacare
-
Aspen Pharmacare Annual Report 2009, Aspen Pharmacare Group Ltd., Johannesburg.
-
(2009)
Annual Report
-
-
-
10
-
-
33745382531
-
-
Aveng Group Ltd., Johannesburg Aveng
-
Aveng Annual Report 2009, Aveng Group Ltd., Johannesburg.
-
(2009)
Annual Report
-
-
-
11
-
-
54249129409
-
Corporate social reporting and board representation: Evidence from the Kenyan banking sector
-
Barako D.G., Brown A.M. Corporate social reporting and board representation: Evidence from the Kenyan banking sector. Journal of Management and Governance 2008, 12:309-324.
-
(2008)
Journal of Management and Governance
, vol.12
, pp. 309-324
-
-
Barako, D.G.1
Brown, A.M.2
-
13
-
-
33745382531
-
-
Barloworld Group Ltd., Johannesburg
-
Barloworld Annual Report 2009, Barloworld Group Ltd., Johannesburg.
-
(2009)
Annual Report
-
-
Barloworld1
-
14
-
-
34247585020
-
Lifting the lid on the use of content analysis to investigate intellectual capital disclosures
-
Beattie V., Thomson S.J. Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. Accounting Forum 2007, 31:129-163.
-
(2007)
Accounting Forum
, vol.31
, pp. 129-163
-
-
Beattie, V.1
Thomson, S.J.2
-
15
-
-
23744467779
-
A methodology for analysing and evaluating narratives in annual reports: A comprehensive descriptive profile and metrics for disclosure quality attributes
-
Beattie V., McInnes B., Fearnley S. A methodology for analysing and evaluating narratives in annual reports: A comprehensive descriptive profile and metrics for disclosure quality attributes. Accounting Forum 2004, 28(3):205-236.
-
(2004)
Accounting Forum
, vol.28
, Issue.3
, pp. 205-236
-
-
Beattie, V.1
McInnes, B.2
Fearnley, S.3
-
16
-
-
33646856200
-
Do better-governed Australian firms make more informative disclosures?
-
Beekes W., Brown P. Do better-governed Australian firms make more informative disclosures?. Journal of Business Finance & Accounting 2006, 33:424-450.
-
(2006)
Journal of Business Finance & Accounting
, vol.33
, pp. 424-450
-
-
Beekes, W.1
Brown, P.2
-
17
-
-
33947431737
-
An integrated framework of corporate governance and firm valuation
-
Beiner S., Drobetz W., Schmid M.M., Zimmermann H. An integrated framework of corporate governance and firm valuation. European Financial Management 2006, 12:249-283.
-
(2006)
European Financial Management
, vol.12
, pp. 249-283
-
-
Beiner, S.1
Drobetz, W.2
Schmid, M.M.3
Zimmermann, H.4
-
19
-
-
84888851674
-
Risk reporting and risks reported: A study on German HDAX-listed companies 2000 to 2005
-
RMCE, Nuremberg, Germany
-
Berger T., Gleibner W. Risk reporting and risks reported: A study on German HDAX-listed companies 2000 to 2005. Working Paper 2006, RMCE, Nuremberg, Germany.
-
(2006)
Working Paper
-
-
Berger, T.1
Gleibner, W.2
-
20
-
-
58749083695
-
Editorial-Risk management, corporate governance and management accounting: Emerging interdependencies
-
Bhimani A. Editorial-Risk management, corporate governance and management accounting: Emerging interdependencies. Management Accounting Research 2009, 20:2-5.
-
(2009)
Management Accounting Research
, vol.20
, pp. 2-5
-
-
Bhimani, A.1
-
21
-
-
0031184823
-
Disclosure level and the cost of capital
-
Botosan C.A. Disclosure level and the cost of capital. The Accounting Review 1997, 72:323-350.
-
(1997)
The Accounting Review
, vol.72
, pp. 323-350
-
-
Botosan, C.A.1
-
22
-
-
84873648622
-
The use of governance indexes in the governance-performance relationship literature: International evidence
-
Bozec R., Bozec Y. The use of governance indexes in the governance-performance relationship literature: International evidence. Canadian Journal of Administrative Sciences 2012, 29:79-98.
-
(2012)
Canadian Journal of Administrative Sciences
, vol.29
, pp. 79-98
-
-
Bozec, R.1
Bozec, Y.2
-
23
-
-
33750928988
-
Corporate social responsibility and resource-based perspectives
-
Branco M.C., Rodrigues L.L. Corporate social responsibility and resource-based perspectives. Journal of Business Ethics 2006, 69:111-132.
-
(2006)
Journal of Business Ethics
, vol.69
, pp. 111-132
-
-
Branco, M.C.1
Rodrigues, L.L.2
-
24
-
-
55349095056
-
Factors influencing social responsibility disclosures by Portuguese companies
-
Branco M.C., Rodrigues L.L. Factors influencing social responsibility disclosures by Portuguese companies. Journal of Business Ethics 2008, 83:685-701.
-
(2008)
Journal of Business Ethics
, vol.83
, pp. 685-701
-
-
Branco, M.C.1
Rodrigues, L.L.2
-
25
-
-
78149468368
-
Government intervention in response to the subprime financial crisis: The good into the pot, the bad into the crop
-
Breitenfellner B., Wagner N. Government intervention in response to the subprime financial crisis: The good into the pot, the bad into the crop. International Review of Financial Analysis 2010, 19:289-297.
-
(2010)
International Review of Financial Analysis
, vol.19
, pp. 289-297
-
-
Breitenfellner, B.1
Wagner, N.2
-
27
-
-
23744489005
-
The disclosure of risk in financial statements
-
Cabedo J.D., Tirado J.M. The disclosure of risk in financial statements. Accounting Forum 2004, 28:181-200.
-
(2004)
Accounting Forum
, vol.28
, pp. 181-200
-
-
Cabedo, J.D.1
Tirado, J.M.2
-
28
-
-
84932126970
-
Corporate governance, board diversity, and firm value
-
Carter D.A., Simkins B.J., Simpson W.G. Corporate governance, board diversity, and firm value. Financial Review 2003, 38:33-53.
-
(2003)
Financial Review
, vol.38
, pp. 33-53
-
-
Carter, D.A.1
Simkins, B.J.2
Simpson, W.G.3
-
29
-
-
78649899656
-
Toward a more coherent understanding of the organization-society relationship: A theoretical consideration for social and environmental accounting research
-
Chen J.C., Roberts R.W. Toward a more coherent understanding of the organization-society relationship: A theoretical consideration for social and environmental accounting research. Journal of Business Ethics 2010, 97:651-665.
-
(2010)
Journal of Business Ethics
, vol.97
, pp. 651-665
-
-
Chen, J.C.1
Roberts, R.W.2
-
31
-
-
15544364205
-
Voluntary disclosure of corporate governance practices by listed Australian companies
-
Collett P., Hrasky S. Voluntary disclosure of corporate governance practices by listed Australian companies. Corporate Governance: An International Review 2005, 12(2):188-196.
-
(2005)
Corporate Governance: An International Review
, vol.12
, Issue.2
, pp. 188-196
-
-
Collett, P.1
Hrasky, S.2
-
32
-
-
84859945854
-
Does ownership type matter for corporate social responsibility?
-
Dam L., Scholtens B. Does ownership type matter for corporate social responsibility?. Corporate Governance: An International Review 2012, 20(3):233-252.
-
(2012)
Corporate Governance: An International Review
, vol.20
, Issue.3
, pp. 233-252
-
-
Dam, L.1
Scholtens, B.2
-
33
-
-
84986173321
-
The legitimising effect of social and environmental disclosures-A theoretical foundation
-
Deegan C. The legitimising effect of social and environmental disclosures-A theoretical foundation. Accounting, Auditing and Accountability Journal 2002, 15:282-311.
-
(2002)
Accounting, Auditing and Accountability Journal
, vol.15
, pp. 282-311
-
-
Deegan, C.1
-
34
-
-
0000953669
-
The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields
-
DiMaggio P.J., Powell W.W. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review 1983, 48:147-160.
-
(1983)
American Sociological Review
, vol.48
, pp. 147-160
-
-
DiMaggio, P.J.1
Powell, W.W.2
-
35
-
-
21844463321
-
The stakeholder theory of the corporation: Concepts, evidence and implications
-
Donaldson T., Preston L.E. The stakeholder theory of the corporation: Concepts, evidence and implications. Academy of Management Review 1995, 20:65-91.
-
(1995)
Academy of Management Review
, vol.20
, pp. 65-91
-
-
Donaldson, T.1
Preston, L.E.2
-
36
-
-
85074385274
-
Risk disclosure and re-establishing legitimacy in the event of a crisis-Did Northern Rock use risk disclosure to repair legitimacy after their 2007 collapse?
-
University of York, UK
-
Edkins A. Risk disclosure and re-establishing legitimacy in the event of a crisis-Did Northern Rock use risk disclosure to repair legitimacy after their 2007 collapse?. Working Paper 2009, University of York, UK.
-
(2009)
Working Paper
-
-
Edkins, A.1
-
37
-
-
85015447762
-
Determinants of narrative risk disclosures in UK interim reports
-
Elzahar H., Hussainey K. Determinants of narrative risk disclosures in UK interim reports. Journal of Risk Finance 2012, 13(2):133-147.
-
(2012)
Journal of Risk Finance
, vol.13
, Issue.2
, pp. 133-147
-
-
Elzahar, H.1
Hussainey, K.2
-
39
-
-
84873091818
-
Corporate responsibility reporting and its determinants in comparative perspective - A review of the empirical literature and a meta-analysis
-
Fifka M.S. Corporate responsibility reporting and its determinants in comparative perspective - A review of the empirical literature and a meta-analysis. Business Strategy and the Environment 2013, 22(1):1-35.
-
(2013)
Business Strategy and the Environment
, vol.22
, Issue.1
, pp. 1-35
-
-
Fifka, M.S.1
-
41
-
-
84968259983
-
Stockholders and stakeholders: A new perspective on corporate governance
-
Freeman R.E., Reed D.L. Stockholders and stakeholders: A new perspective on corporate governance. California Management Review 1983, 25:88-106.
-
(1983)
California Management Review
, vol.25
, pp. 88-106
-
-
Freeman, R.E.1
Reed, D.L.2
-
42
-
-
84953586974
-
Corporate social and environmental reporting: A review of the literature & a longitudinal study of UK disclosure
-
Gray R., Kouhy R., Lavers S. Corporate social and environmental reporting: A review of the literature & a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal 1995, 8:47-77.
-
(1995)
Accounting, Auditing & Accountability Journal
, vol.8
, pp. 47-77
-
-
Gray, R.1
Kouhy, R.2
Lavers, S.3
-
43
-
-
84860360526
-
The management's reaction to new mandatory risk disclosure: A longitudinal study on Italian listed companies
-
Greco G. The management's reaction to new mandatory risk disclosure: A longitudinal study on Italian listed companies. Corporate Communications: An International Journal 2012, 17(2):113-137.
-
(2012)
Corporate Communications: An International Journal
, vol.17
, Issue.2
, pp. 113-137
-
-
Greco, G.1
-
44
-
-
67650992077
-
The impact of board size on firm performance: Evidence from the UK
-
Guest P.M. The impact of board size on firm performance: Evidence from the UK. European Journal of Finance 2009, 15:385-404.
-
(2009)
European Journal of Finance
, vol.15
, pp. 385-404
-
-
Guest, P.M.1
-
46
-
-
84986065112
-
Some determinants of social and environmental disclosures in New Zealand companies
-
Hackston D., Milne M.J. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal 1996, 9(1):77-108.
-
(1996)
Accounting, Auditing and Accountability Journal
, vol.9
, Issue.1
, pp. 77-108
-
-
Hackston, D.1
Milne, M.J.2
-
47
-
-
54749083429
-
Corporate governance structure and the valuation of Australian firms: Is there value in ticking the boxes
-
Henry D. Corporate governance structure and the valuation of Australian firms: Is there value in ticking the boxes. Journal of Business Finance and Accounting 2008, 35:912-942.
-
(2008)
Journal of Business Finance and Accounting
, vol.35
, pp. 912-942
-
-
Henry, D.1
-
48
-
-
33947233795
-
Risk and control developments in corporate governance: Changing the role of the external auditor?
-
Holm C., Laursen P.B. Risk and control developments in corporate governance: Changing the role of the external auditor?. Corporate Governance: An International Review 2007, 15(2):322-333.
-
(2007)
Corporate Governance: An International Review
, vol.15
, Issue.2
, pp. 322-333
-
-
Holm, C.1
Laursen, P.B.2
-
49
-
-
80051469064
-
Evaluating environmental disclosures: The relationship between quality and extent measures
-
Hooks J., Van Staden C. Evaluating environmental disclosures: The relationship between quality and extent measures. The British Accounting Review 2011, 43(3):200-213.
-
(2011)
The British Accounting Review
, vol.43
, Issue.3
, pp. 200-213
-
-
Hooks, J.1
Van Staden, C.2
-
50
-
-
79958011026
-
Players and referee roles held jointly: The effect of state ownership on China's regulatory enforcement against fraud
-
Hou W., Moore G. Players and referee roles held jointly: The effect of state ownership on China's regulatory enforcement against fraud. Journal of Business Ethics 2010, 95:317-335.
-
(2010)
Journal of Business Ethics
, vol.95
, pp. 317-335
-
-
Hou, W.1
Moore, G.2
-
51
-
-
40649114993
-
Accounting disclosure and firms' financial attributes: Evidence from the UK stock market
-
Iatridis G. Accounting disclosure and firms' financial attributes: Evidence from the UK stock market. International Review of Financial Analysis 2008, 17:219-241.
-
(2008)
International Review of Financial Analysis
, vol.17
, pp. 219-241
-
-
Iatridis, G.1
-
52
-
-
77953618004
-
International financial reporting standards and the quality of financial statement information
-
Iatridis G. International financial reporting standards and the quality of financial statement information. International Review of Financial Analysis 2010, 19:193-204.
-
(2010)
International Review of Financial Analysis
, vol.19
, pp. 193-204
-
-
Iatridis, G.1
-
53
-
-
79952607979
-
Accounting disclosure, accounting quality, and conditional and unconditional conservatism
-
Iatridis G.M. Accounting disclosure, accounting quality, and conditional and unconditional conservatism. International Review of Financial Analysis 2011, 20:88-102.
-
(2011)
International Review of Financial Analysis
, vol.20
, pp. 88-102
-
-
Iatridis, G.M.1
-
55
-
-
84993848601
-
The modern industrial revolution, exit and the failure of internal control systems
-
Jensen M.C. The modern industrial revolution, exit and the failure of internal control systems. Journal of Finance 1993, 48(3):831-880.
-
(1993)
Journal of Finance
, vol.48
, Issue.3
, pp. 831-880
-
-
Jensen, M.C.1
-
56
-
-
44649197264
-
Theory of the firm: Managerial behaviour, agency costs and ownership structure
-
Jensen M.C., Meckling W.H. Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics 1976, 3(4):305-360.
-
(1976)
Journal of Financial Economics
, vol.3
, Issue.4
, pp. 305-360
-
-
Jensen, M.C.1
Meckling, W.H.2
-
57
-
-
84893804197
-
Fraud, enforcement action, and the role of corporate governance: Evidence from China
-
Jia C., Ding S., Li Y., Wu Z. Fraud, enforcement action, and the role of corporate governance: Evidence from China. Journal of Business Ethics 2009, 90:561-576.
-
(2009)
Journal of Business Ethics
, vol.90
, pp. 561-576
-
-
Jia, C.1
Ding, S.2
Li, Y.3
Wu, Z.4
-
58
-
-
84878171833
-
Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy
-
Khan A., Muttakin M.B., Siddiqui J. Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of Business Ethics 2013, 114(2):207-223.
-
(2013)
Journal of Business Ethics
, vol.114
, Issue.2
, pp. 207-223
-
-
Khan, A.1
Muttakin, M.B.2
Siddiqui, J.3
-
61
-
-
25144483471
-
A content analysis of risk management disclosures in Canadian annual reports
-
Lajili K., Zeghal D. A content analysis of risk management disclosures in Canadian annual reports. Canadian Journal of Administrative Sciences 2005, 22(2):125-142.
-
(2005)
Canadian Journal of Administrative Sciences
, vol.22
, Issue.2
, pp. 125-142
-
-
Lajili, K.1
Zeghal, D.2
-
64
-
-
33750954519
-
Risk reporting: A study of disclosures in the annual reports of UK companies
-
Linsley P.M., Shrives P.J. Risk reporting: A study of disclosures in the annual reports of UK companies. The British Accounting Review 2006, 38:387-404.
-
(2006)
The British Accounting Review
, vol.38
, pp. 387-404
-
-
Linsley, P.M.1
Shrives, P.J.2
-
66
-
-
33847415953
-
Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange
-
Lopes P.T., Rodrigues L.L. Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. The International Journal of Accounting 2007, 42:25-56.
-
(2007)
The International Journal of Accounting
, vol.42
, pp. 25-56
-
-
Lopes, P.T.1
Rodrigues, L.L.2
-
67
-
-
84857058619
-
Board composition and financial performance: Uncovering the effects of diversity in an emerging economy'
-
Mahadeo J.D., Soobaroyen T., Oogarah-Hanuman V. Board composition and financial performance: Uncovering the effects of diversity in an emerging economy'. Journal of Business Ethics 2012, 105(3):375-388.
-
(2012)
Journal of Business Ethics
, vol.105
, Issue.3
, pp. 375-388
-
-
Mahadeo, J.D.1
Soobaroyen, T.2
Oogarah-Hanuman, V.3
-
68
-
-
0036802748
-
The relationship between corporate governance, transparency and financial disclosure
-
Mallin C. The relationship between corporate governance, transparency and financial disclosure. Corporate Governance: An International Review 2002, 10:253-255.
-
(2002)
Corporate Governance: An International Review
, vol.10
, pp. 253-255
-
-
Mallin, C.1
-
70
-
-
33746607497
-
Political risk assessment and disclosure in annual financial reports: The case of the Persian Gulf War
-
Meier H.H., Tomaszewski S.G., Tobing R. Political risk assessment and disclosure in annual financial reports: The case of the Persian Gulf War. Journal of International Accounting, Auditing and Taxation 1995, 4:49-68.
-
(1995)
Journal of International Accounting, Auditing and Taxation
, vol.4
, pp. 49-68
-
-
Meier, H.H.1
Tomaszewski, S.G.2
Tobing, R.3
-
71
-
-
84864278754
-
The effect of corporate governance on sustainability disclosure
-
Michelon G., Parbonetti A. The effect of corporate governance on sustainability disclosure. Journal of Management and Governance 2012, 16(3):477-509.
-
(2012)
Journal of Management and Governance
, vol.16
, Issue.3
, pp. 477-509
-
-
Michelon, G.1
Parbonetti, A.2
-
73
-
-
56249093392
-
-
MTN Group Ltd., Johannesburg MTN
-
MTN Annual Report 2007, MTN Group Ltd., Johannesburg.
-
(2007)
Annual Report
-
-
-
74
-
-
33745382531
-
-
Nampak Group Ltd., Johannesburg Nampak
-
Nampak Annual Report 2009, Nampak Group Ltd., Johannesburg.
-
(2009)
Annual Report
-
-
-
75
-
-
84155173217
-
The relative value relevance of shareholder verusu stakeholder corporate governance disclosure policy reforms in South Africa
-
Ntim C.G., Opong K.K., Danbolt J. The relative value relevance of shareholder verusu stakeholder corporate governance disclosure policy reforms in South Africa. Corporate Governance: An International Review 2012, 20(1):84-105.
-
(2012)
Corporate Governance: An International Review
, vol.20
, Issue.1
, pp. 84-105
-
-
Ntim, C.G.1
Opong, K.K.2
Danbolt, J.3
-
76
-
-
84155173217
-
The relative value relevance of shareholder versus stakeholder corporate governance disclosure policy reforms in South Africa
-
Ntim C.G., Opong K.K., Danbolt J. The relative value relevance of shareholder versus stakeholder corporate governance disclosure policy reforms in South Africa. Corporate Governance: An International Review 2012, 20(1):84-105.
-
(2012)
Corporate Governance: An International Review
, vol.20
, Issue.1
, pp. 84-105
-
-
Ntim, C.G.1
Opong, K.K.2
Danbolt, J.3
-
77
-
-
84883797063
-
Black economic empowerment disclosures: the influence of ownership and board characteristics
-
Ntim C.G., Soobaroyen T. Black economic empowerment disclosures: the influence of ownership and board characteristics. Journal of Business Ethics 2012, (http://dx.doi.org/10.1007/s10551-012-1446-8 in press).
-
(2012)
Journal of Business Ethics
-
-
Ntim, C.G.1
Soobaroyen, T.2
-
78
-
-
80054024718
-
Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics
-
Oliveira J., Rodrigues L.L., Craig R. Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics. Managerial Auditing Journal 2011, 26(9):817-839.
-
(2011)
Managerial Auditing Journal
, vol.26
, Issue.9
, pp. 817-839
-
-
Oliveira, J.1
Rodrigues, L.L.2
Craig, R.3
-
79
-
-
27844490070
-
Social and environmental accountability research: A view from the commentary box
-
Parker L.D. Social and environmental accountability research: A view from the commentary box. Accounting, Auditing & Accountability Journal 2005, 18:842-860.
-
(2005)
Accounting, Auditing & Accountability Journal
, vol.18
, pp. 842-860
-
-
Parker, L.D.1
-
80
-
-
84892702170
-
Estimating standard errors in finance panel data sets: Comparing approaches
-
Petersen M.A. Estimating standard errors in finance panel data sets: Comparing approaches. Review of Financial Studies 2009, 22(1):435-480.
-
(2009)
Review of Financial Studies
, vol.22
, Issue.1
, pp. 435-480
-
-
Petersen, M.A.1
-
82
-
-
80054036983
-
Corporate governance, risk management, and the financial crisis: An information processing view
-
Pirson M., Turnbull S. Corporate governance, risk management, and the financial crisis: An information processing view. Corporate Governance: An International Review 2011, 19(5):459-470.
-
(2011)
Corporate Governance: An International Review
, vol.19
, Issue.5
, pp. 459-470
-
-
Pirson, M.1
Turnbull, S.2
-
84
-
-
0033238443
-
Early evidence on the informativeness of the SEC's market risk disclosures: The case of commodity price risk exposure of oil and gas producers
-
Rajgopal S. Early evidence on the informativeness of the SEC's market risk disclosures: The case of commodity price risk exposure of oil and gas producers. The Accounting Review 1999, 74:343-363.
-
(1999)
The Accounting Review
, vol.74
, pp. 343-363
-
-
Rajgopal, S.1
-
85
-
-
0003820166
-
-
Remgro Group Ltd., Johannesburg
-
Remgro Annual Report 2004, Remgro Group Ltd., Johannesburg.
-
(2004)
Annual Report
-
-
Remgro1
-
86
-
-
70349205595
-
Determinants of corporate social responsibility disclosure ratings by Spanish listed firms
-
Reverte C. Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics 2009, 88:351-366.
-
(2009)
Journal of Business Ethics
, vol.88
, pp. 351-366
-
-
Reverte, C.1
-
87
-
-
77955088922
-
Information asymmetry and socially responsible investment
-
Rhodes M.J., Soobaroyen T. Information asymmetry and socially responsible investment. Journal of Business Ethics 2010, 95:145-150.
-
(2010)
Journal of Business Ethics
, vol.95
, pp. 145-150
-
-
Rhodes, M.J.1
Soobaroyen, T.2
-
88
-
-
38149066885
-
-
Sabmiller Group Plc, Johannesburg
-
Sabmiller Annual Report 2006, Sabmiller Group Plc, Johannesburg.
-
(2006)
Annual Report
-
-
Sabmiller1
-
89
-
-
0030642469
-
The association between stock-price interest rate sensitivity and disclosures about derivative instruments
-
Schrand C.M. The association between stock-price interest rate sensitivity and disclosures about derivative instruments. The Accounting Review 1997, 72:87-109.
-
(1997)
The Accounting Review
, vol.72
, pp. 87-109
-
-
Schrand, C.M.1
-
90
-
-
0001637955
-
Risk and financial reporting: A summary of the discussion at the 1997 AAA/FASB conference
-
Schrand C.M., Elliott J.A. Risk and financial reporting: A summary of the discussion at the 1997 AAA/FASB conference. Accounting Horizons 1998, 12:271-282.
-
(1998)
Accounting Horizons
, vol.12
, pp. 271-282
-
-
Schrand, C.M.1
Elliott, J.A.2
-
91
-
-
84936824402
-
The adolescence of institutional theory
-
Scott W.R. The adolescence of institutional theory. Administrative Science Quarterly 1987, 32:493-511.
-
(1987)
Administrative Science Quarterly
, vol.32
, pp. 493-511
-
-
Scott, W.R.1
-
92
-
-
0034369869
-
A conceptual framework for corporate risk disclosure emerging from the agenda for corporate governance reform
-
Solomon J.F., Solomon A., Norton S.D. A conceptual framework for corporate risk disclosure emerging from the agenda for corporate governance reform. The British Accounting Review 2000, 32:447-478.
-
(2000)
The British Accounting Review
, vol.32
, pp. 447-478
-
-
Solomon, J.F.1
Solomon, A.2
Norton, S.D.3
-
94
-
-
21844442887
-
Managing legitimacy: Strategic and institutional approaches
-
Suchman M.C. Managing legitimacy: Strategic and institutional approaches. Academy of Management Review 1995, 20:571-606.
-
(1995)
Academy of Management Review
, vol.20
, pp. 571-606
-
-
Suchman, M.C.1
-
95
-
-
84986132981
-
Methodological issues: Reflections on quantification in corporate social reporting content analysis
-
Unerman J. Methodological issues: Reflections on quantification in corporate social reporting content analysis. Accounting, Auditing and Accountability Journal 2000, 13(5):667-681.
-
(2000)
Accounting, Auditing and Accountability Journal
, vol.13
, Issue.5
, pp. 667-681
-
-
Unerman, J.1
-
96
-
-
0037898988
-
Board dynamics and the influence of professional background, gender and ethnic diversity of directors
-
Van der Walt N., Ingley C. Board dynamics and the influence of professional background, gender and ethnic diversity of directors. Corporate Governance: An International Review 2003, 11:218-234.
-
(2003)
Corporate Governance: An International Review
, vol.11
, pp. 218-234
-
-
Van der Walt, N.1
Ingley, C.2
|