International Capital Market Pressures and Voluntary Annual Report Disclosures by U.S. and U.K. Multinationals

Theory of the firm: Managerial behavior, agency costs and ownership structure

Michael C. Jensen, William H. Meckling · Journal of Financial Economics · 1976 · 70.7K citations

Management, Business Economics, Corporate Governance +16

Discretionary disclosure

Robert E. Verrecchia · Journal of Accounting and Economics · 1983 · 3.5K citations

Disclosure, Liquidity, and the Cost of Capital

Douglas W. Diamond, Robert E. Verrecchia · The Journal of Finance · 1991 · 3.5K citations

Management, Finance, Financial Management +17

The Cultural Relativity of Organizational Practices and Theories

Geert Hofstede · Journal of International Business Studies · 1983 · 3.1K citations · Full text

Management, Organization Studies, Organizational Behavior +14

Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

Mark H. Lang, Russell J. Lundholm · Journal of Accounting Research · 1993 · 2.8K citations

Business, Accountancy, Accounting +17