VOLUNTARY DISCLOSURE OF SEGMENT INFORMATION BY AUSTRALIAN DIVERSIFIED COMPANIES

By Jill L. McKinnon, Lian Dalimunthe. 2009

310 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/5ee9584286962a3475c47944f5793d4a53cd1f6b

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Citations in the corpus

• An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience (2011, background): “Previous research has indicated the presence of a negative relation between block-holder ownership and disclosure (McKinnon and Dalimunthe, 1993; Mitchell et al., 1995; Schadewitz and Blevins, 1998).”
• Determinants of voluntary disclosures in Kenyan companies annual reports (2007, background): “Thus, discretionary disclosure provides managers with an avenue to demonstrate that they act in the best interests of the owners (Craswell and Taylor, 1992; McKinnon and Dalimunthe, 1993).”
• Applying stakeholder theory to analyze corporate environmental performance: Evidence from Australian listed companies (2007, background): “10 (Christopher and Hassan 1996; Craswell and Taylor 1992; Mckinnon and Dalimunthe 1993; Malone, Fries and Jones 1993; Frost 1999) suggest that the wider the shareholder dispersion, the greater the likelihood that firms disclose more information.”
• Factors affecting corporate social responsibility disclosure in Egypt (2011, background): “According to McKinnon and Dalimunthe (1993), larger firms tend to attract more analysts‘ followings than smaller ones, and may therefore be subjected to greater demand by analysts for private information; therefore, voluntary disclosure costs may be lower for large firms than small ones (Oyeler et…”
• Determinants of corporate internet reporting: evidence from Egypt (2010, background): “In addition, McKinnon and Dalimunthe (1993, p. 40)”
• The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “P Early research indicated the presence of a negative relation between block-holder ownership and disclosure in developed countries such as Finland (Schadewitz & Blevins, 1998), Australia (Mitchell et al., 1995; McKinnon & Dalimunthe, 1993) , and Germany (Marston & Polei, 2004).”
• Disclosure on Corporate Governance in the European Union (2008, unknown): “Prior evidence is generally consistent with a negative association between ownership concentration and the level of disclosure (e.g., see McKinnon and Dalimunthe, 1993; Scott, 1994; Leuz, 2003).”
• Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2013, methodology): “Prior empirical research support the hypothesis of a positive relationship ( McKinnon and Dalimunthe 1993; Chau and Gray 2002).”