An Analysis of Disclosure in the Annual Reports of U.K. and Dutch Companies

By K. Camfferman, Terence Cooke. 2002

309 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/38a074a2f36303a594704dd02f98e8ac5ca81b52

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. M. Elfeky
2. Mai Dao
3. G. Greco
4. Alexander Brüggen
5. M. Allegrini
6. S. Boelens
7. Geert Braam
8. P. Vergauwen

In Strategy and Management

1. Mai Dao
2. M. Elfeky
3. G. Greco
4. Alexander Brüggen
5. M. Allegrini
6. S. Boelens
7. Geert Braam
8. P. Vergauwen

Citations in the corpus

• Theories and Determinants of Voluntary Disclosure (2014, background): “…likely to decrease voluntary information disclosure level, to avoid being subject to any political attacks such as the threat of nationalisation and to reduce the expected attention that would be drawn based on high reported profits (Wallace et al., 1994; Camfferman & Cooke, 2002; Alsaeed, 2006).”
• Determinants of intellectual capital disclosure: evidence from Australia (2009, background): “Higher leveraged companies are usually subject to higher demands for information from creditors and shareholders than the lower leveraged ones, inducing these companies to disclose more information (Camfferman and Cooke, 2002).”
• The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “…pressurising the management to disclose more information than small firms. firms facing a political costs to a greater extent than small firms; therefore, firms work to limit political costs through disclosing more information voluntarily ( 2008; Camfferman & Cooke, 2002; Watts & Zimmerman, 1990) .”
• Quality of financial reporting: measuring qualitative characteristics (2009, background): “…cross-country differences in financial reporting quality, which are likely to remain after IFRS adoption as a result of differences in institutional settings (Soderstrom & Sun, 2007; Nobes & Parker, 2006; Burgstahler et al., 2006; Leuz et al., 2003; Camfferman & Cooke, 2002; LaPorta et al., 1998).”
• Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions (2017, unknown): “…quality, status and size of the external audit firm has been observed to be crucial factor in the corporate sector (e.g., Datar et al., 1991; Camfferman and Cooke, 2002; Wang et al., 2008; Adelopo, 2011; Jetty and Beattie, 2012) because it signals the organisation’s willingness to be…”
• The Association between Board Composition and Different Types of Voluntary Disclosure (2007, unknown): “This measure is used in a number of studies (Hossain et al. , 1995; Raffournier, 1995; Wallace and Naser, 1995; Board Composition and Different Types of Voluntary Disclosure 567 Camfferman and Cooke, 2002; Chau and Gray, 2002).”
• Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2013, methodology): “Firm size (SIZE) has been found to be significantly and positively correlated with disclosure level in a number of studies, suggesting that larger companies disclose more information, either mandatory or voluntary, than smaller companies (Cooke 1989a, b; Meek et al. 1995; Hossain et al. 1995; Camff”