Accounting and Business Research

Title Publication Date Language Citations
A Study of the Environmental Disclosure Practices of Australian Corporations1996/06/01English825
International Financial Reporting Standards (IFRS): pros and cons for investors2006/12/01English729
Corporate Social Reporting: A Rebuttal of Legitimacy Theory1989/09/01English695
The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory1998/12/01English622
The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain1994/12/01English391
Disclosure in the Corporate Annual Reports of Swedish Companies1989/03/01English388
Corporate Governance and Disclosure Quality1992/03/01English370
The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations1992/06/01English335
Intellectual capital disclosure and corporate governance structure in UK firms2008/01/01English310
Different approaches to corporate reporting regulation: How jurisdictions differ and why2010/01/01English295
Financial reporting of good news and bad news: evidence from accounting narratives2003/09/01English260
The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports1979/09/01English259
The survival of international differences under IFRS: towards a research agenda2006/09/01English222
Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens2011/06/01English219
Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies2010/01/01English218
Signalling, Agency Theory and Accounting Policy Choice1987/12/01English208
Financial reporting quality: is fair value a plus or a minus?2007/12/01English201
The effect of audit committee shareholding, financial expertise and size on interim financial disclosures2005/12/01English200
Detecting earnings management using cross-sectional abnormal accruals models2000/09/01English199
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants2013/06/01English187
Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure2015/08/20English183
Digitisation, ‘Big Data’ and the transformation of accounting information2014/05/21English180
Is fair value accounting information relevant and reliable? Evidence from capital market research2007/12/01English171
International differences in IFRS policy choice: A research note2010/01/01English168
A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives2011/12/01English165
Fair value accounting, financial economics and the transformation of reliability2010/01/01English161
The Assessment of Company Solvency and Performance Using a Statistical Model1983/09/01English160
The expansion of non-financial reporting: an exploratory study2018/06/04English160
An Empirical Study of the Audit Expectation-Performance Gap1993/12/01English159
What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence2008/01/01English158