Nonfinancial disclosures across Anglo-American countries
By Sean W. G. Robb, Louise E.SingleMarilyn T. Zarzeski. 2001
239 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/f6bd87214b9e91c23a8108734397a9f5eaed466f
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In Accounting
- John Dumay
- Saverio Bozzolan
- Sergio Beretta
- Federica Ricceri
- Jan Mouritsen
- Cemil Kuzey
- Raf Orens
- Linlin Cai
In Strategy and Management
- John Dumay
- Jan Mouritsen
- P. N. Bukh
- Cemil Kuzey
- Federica Ricceri
- Linlin Cai
- Christian Nielsen
- Merve Kılıç
Citations in the corpus
- Determinants of forward-looking disclosures in integrated reporting (2018, methodology): “We also checked future projection items in other studies to clarify our disclosure index to obtain an objective data collection process (Robb et al. , 2001; Kent and Ung, 2003; Hossain et al. , 2005; O ’ Sullivan et al. , 2008; Uyar and Kilic, 2012; Chen et al. , 2014; Qu et al. , 2015).”
- Intellectual capital disclosure (ICD): A comparison of Italy and the UK (2006, background): “) or the extent of disclosure ( Robb et al. , 2001”
- Disclosure of information on intellectual capital in Danish IPO prospectuses (2005, background): “Robb et al. (2001) , for instance, find that larger firms and firms with a global focus provide higher levels of both forward-looking and historical non-financial disclosures in their annual reports than other firms, while they in the same study only find minimal industry and country effects.”
- Intellectual capital disclosure, cost of finance and firm value (2009, methodology): “The HTML web pages of the sample firms are analysed on the presence of IC information following a disclosure scheme that is based on IC indicators derived from Kaplan and Norton (1996), Ittner and Larcker (1998) and Robb et al. (2001).”
- The explanatory factors of intellectual capital disclosure to financial analysts (2005, background): “(2001) find international listing status to be a significant determinant of the disclosure level.”
- A framework for the analysis of firm risk communication (2004, methodology): “Empirical evidence of the size effect has been offered in several studies (Adihikary & Tondkar, 1992; Ahmed & Courtis, 1999; Belkaoui & Kapik, 1989; Cooke, 1992; Firth, 1979; Healy & Palepu, 1994; Richardson & Welker, 2001; Robb et al., 2001).”