Reputation costs: the impetus for voluntary derivative financial instrument reporting

By K. Chalmers, Jayne M. Godfrey. 2004

214 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/0d0618be8c6a29f225071e3d18d891946f805fff

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Citations in the corpus

The Effects of IFRS 7 Adoption on Bank Disclosure in Europe (2009, background): “In the 1990s, at least some substantial improvements were observed in terms of transparency in the USA (Edwards and Eller, 1995, 1996) and Australia (Chalmers and Godfrey, 2004).”
UAE corporations‐specific characteristics and level of risk disclosure (2009, result): “This index coincides with other studies that quantify the extent of compliance with a single, or a group, of standard(s) ( Chalmers and Godfrey, 2004”
What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010, unknown): “Legitimacy constraints are particularly limiting, s managers conform to external expectations of rationality by imitating other managers, increasng homogeneity e.g., Spender 1989; Hambrick et al. 1993; Chalmers and Godfrey 2004 .”
Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange☆ (2007, background): “Auditor type Chalmers and Godfrey (2004) argue that, to maintain their reputation and avoid reputation costs, high profile auditing companies are more likely to demand high levels of disclosure.”
Does brand management of corporate reputation translate into higher market value? (2010, unknown): “Chalmers and Godfrey (2004) find that discretionary reporting, with regard to derivatives, is positively related to the magnitude of reputation costs confronting managers and firms.”
Determinants of compliance with AAOIFI standards by Islamic banks (2016, background): “Chalmers and Godfrey (2004) stated that to maintain their reputation and avoid reputation costs, high-profile auditing companies are more likely to demand high levels of disclosure.”
Risk‐related disclosures by non‐finance companies: Portuguese practices and disclosure characteristics (2011, background): “These larger and well-known auditing firms tend to encourage companies to disclose more information to maintain the audit firms' reputation and avoid reputational costs to them ( Chalmers and Godfrey, 2004”