Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong

Article Properties

Language

English
DOI (url)

10.1016/j.intaccaudtax.2010.07.002
Publication Date

2010/01/01
Journal

Journal of International Accounting, Auditing and Taxation
Indian UGC (Journal)
Refrences

55
Citations

258
Gerald Chau
Sidney J. Gray

Cite

Chau, Gerald, and Sidney J. Gray. “Family Ownership, Board Independence and Voluntary Disclosure: Evidence from Hong Kong”. Journal of International Accounting, Auditing and Taxation, vol. 19, no. 2, 2010, pp. 93-109, https://doi.org/10.1016/j.intaccaudtax.2010.07.002.

Chau, G., & Gray, S. J. (2010). Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation, 19(2), 93-109. https://doi.org/10.1016/j.intaccaudtax.2010.07.002

Chau G, Gray SJ. Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong. Journal of International Accounting, Auditing and Taxation. 2010;19(2):93-109.

Journal Categories

Social Sciences

Finance

Refrences

Refrences Analysis

Category	Category Repetition
Social Sciences: Economic theory. Demography: Economics as a science	40
Social Sciences: Finance	32
Social Sciences: Commerce: Business	20
Social Sciences: Commerce: Business: Accounting. Bookkeeping	9
Political science: Political institutions and public administration (General)	6

The category Social Sciences: Economic theory. Demography: Economics as a science 40 is the most frequently represented among the references in this article. It primarily includes studies from Journal of Accounting and Public Policy and Journal of Financial Economics. The chart below illustrates the number of referenced publications per year.

Refrences used by this article by year

Citations

Citations Analysis

Category	Category Repetition
Social Sciences: Commerce: Business	85
Social Sciences: Economic theory. Demography: Economics as a science	63
Social Sciences: Finance	58
Geography. Anthropology. Recreation: Environmental sciences	45
Social Sciences: Commerce: Business: Personnel management. Employment management	43

The first research to cite this article was titled A review and analysis of international accounting research in JIAAT: 2002–2010 and was published in 2010. The most recent citation comes from a 2024 study titled A review and analysis of international accounting research in JIAAT: 2002–2010 . This article reached its peak citation in 2021 , with 34 citations.It has been cited in 122 different journals, 9% of which are open access. Among related journals, the Sustainability cited this research the most, with 15 citations. The chart below illustrates the annual citation trends for this article.