The information gap in annual reports
By J. Hooks, D. Coy, H. Davey. 2002
175 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems
View Paper: https://www.semanticscholar.org/paper/a8bd159083278e2c9abe2fa64fd2d30ab04cb951
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Sunee Ratanajongkol
- Mary Low
- Grant Samkin
- A. Schneider
- H. Davey
- Kamalesh Kumar
- Danuta de Grosbois
- G. Boesso
In Management Information Systems
Citations in the corpus
- Corporate social responsibility reporting in the cruise tourism industry: a performance evaluation using a new institutional theory based model (2016, background): “…unsubstantiated and unverified CSR disclosures are little more than public relations, issued to respond to public pressure, positively influence public opinion, obscure problems, prevent more stringent regulations, or seek to appear in a leadership position (Hooks et al., 2002; Eng and Mak, 2003).”
- Drivers of corporate voluntary disclosure: A framework and empirical evidence from Italy and the United States (2007, background): “The dissatisfaction with the quality and effectiveness of financial reporting has also received world wide attention from academics (Bozzolan et al., 2003; Chen and Jaggi, 2000; Eng and Mak, 2003; Eng and Teo, 1999; Francis and Schipper, 1999; Hooks et al., 2002; Leuz and Verrecchia, 2000; Lev and Z”
- Intellectual Capital Reporting by the New Zealand Local Government Sector (2008, background): “This study is more sophisticated in that is assesses the quality of the information disclosures by allocating weightings for the importance of each item among the sub-elements relating to its disclosure (see for example Barrett, 1977; Wiseman, 1982; Wallace, 1988; Tong, Kidam, & Wah, 1990; Adhikari ”
- Corporate social reporting in Thailand: The news is all good and increasing (2006, methodology): “…of reports was jointly analyzed by the writers as well as a third party using the decision rules; where either the rules were unclear or there were obvious discrepancies in the scoring, the rules were tightened, this is in line with recent significant content approach works (Hooks et al., 2002).”