A grounded theory of corporate disclosure

By John L. Holland. 2005

121 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/cb4681efa2dc8c0e74316006dd3b4d07860b7f18

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. Daniel B. Thornton
2. Arnt Verriest
3. A. Gaeremynck
4. Klaus Derfuss

In Finance

1. Arnt Verriest
2. Daniel B. Thornton
3. A. Gaeremynck

In Strategy and Management

1. Arnt Verriest
2. Daniel B. Thornton
3. A. Gaeremynck
4. Klaus Derfuss

Citations in the corpus

• Corporate disclosure, cost of capital and reputation: evidence from finance directors (2008, unknown): “They were designed ‘to allow the participants to interpret and describe the phenomena in their own way’ (Holland, 2005, 250).”
• The Impact of Corporate Governance on IFRS Adoption Choices (2013, methodology): “We include as control variables other firm characteristics that previous studies find to be associated with disclosure (Raffournier, 1995; Holland, 2005).”
• The perceived credibility of forward-looking performance disclosures (2014, unknown): “Prior research identifies management credibility as a key factor affecting the credibility of management disclosures as the credibility of a message depends on the credibility of the messenger (Birnbaum and Stegner 1979, Mercer 2004, Kothari et al. 2009). Such research draws inferences mainly based ”