Interactive financial reporting using XBRL: An overview of the global markets and Europe

Why Firms Voluntarily Disclose Bad News

Douglas J. Skinner · Journal of Accounting Research · 1994 · 2.6K citations

Business, Accountancy, Accounting +17

Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations

Gary K. Meek, Clare Roberts, Sidney J. Gray · Journal of International Business Studies · 1995 · 1.3K citations

Business, Accountancy, Accounting +14

Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong

R. S. Olusegun Wallace, Kamal Naser · Journal of Accounting and Public Policy · 1995 · 783 citations

Business, Accountancy, Accounting +17

Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data

Pascal Dumontier, Bernard Raffournier · Journal of International Financial Management and Accounting · 1998 · 337 citations

Law, Accounting, Business Economics +11

Corporate Financial Reporting in New Zealand: An Analysis of User Preferences, Corporate Characteristics and Disclosure Practices for Discretionary Information

Graeme M. McNally, Lee Hock Eng, Cecil Roy Hasseldine · Accounting and Business Research · 1982 · 275 citations

Business, Accountancy, Accounting +17