The Impact of Firm Ownership Structure on Voluntary Disclosure: Empirical Evidence from Czech Annual Reports*

By A. Makhija, James M. Patton. 2004

152 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/de6633ed98b396fbc770f2307caea242db5e1f4b

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. Khaleed Omair Alotaibi
2. K. Hussainey
3. Saixing Zeng
4. Ioannis Tsalavoutas
5. C. Tam
6. Xianglong Meng
7. Ahmed Hassanein
8. Collins G. Ntim

In Strategy and Management

1. Khaleed Omair Alotaibi
2. K. Hussainey
3. Saixing Zeng
4. Ioannis Tsalavoutas
5. C. Tam
6. Xianglong Meng

Citations in the corpus

• Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, background): “Some prior research finds that a positive relationship exists between governmental ownership and voluntary disclosure (Baek et al 2009; Makhija and Patton, 2004).”
• Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal? (2011, methodology): “employed the log of the odds ratio (e.g. Al-Shammari et al. 2008; Makhija and Patton, 2004; Al-Shiab, 2003; Inchausti, 1997).”
• From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China (2013, result): “Prior studies (e.g., Eng and Mak 2003; Laidroo 2009; Makhija and Patton 2004; Toms 2002) supported the positive associations between information disclosure of listed companies and the government ownership regardless of the size of government holdings.”