Quality of financial reporting: measuring qualitative characteristics

By S. Boelens, Geert Braam. 2009

324 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/c0412c034a7d36abee556931a9e2148201496554

How researchers see this paper

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

1. Khaleed Omair Alotaibi
2. K. Hussainey
3. Ahmed Hassanein
4. Ahmed A. Elamer

Citations in the corpus

• Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, methodology): “Following prior research (for example, Jonas and Blanchet, 2000; Botosan, 2004; Beest et al , 2009), this study develops a disclosure index to measure the level of CSR quality on the basis of the qualitative characteristics of information discussed in the conceptual frameworks.”