The DOI matches its Crossref record.
ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS
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Citations
Cited by
Risk reporting: A study of risk disclosures in the annual reports of UK companies
Linsley, P. M., & Shrives, P. J. (2006) · The British Accounting Review · doi:10.1016/j.bar.2006.05.002 · Cited by 776
Analysing the determinants of narrative risk information in UK FTSE 100 annual reports
Abraham, S., & Cox, P. (2007) · The British Accounting Review · doi:10.1016/j.bar.2007.06.002 · Cited by 507
Boesso, G., & Kumar, K. (2007) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570710741028 · Cited by 415
Lopes, P. T., & Rodrigues, L. L. (2007) · The International Journal of Accounting · doi:10.1016/j.intacc.2006.12.002 · Cited by 350
Glaum, M., Schmidt, P., Street, D. L., & Vogel, S. (2013) · Accounting and Business Research · doi:10.1080/00014788.2012.711131 · Cited by 241
Quality versus Quantity: The Case of Forward-Looking Disclosure
Beretta, S., & Bozzolan, S. (2008) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x0802300304 · Cited by 225
García-Meca, E., & Sánchez-Ballesta, J. P. (2010) · European Accounting Review · doi:10.1080/09638180.2010.496979 · Cited by 197
Jaworski, J., & Czerwonka, L. (2024) · DECISION · doi:10.1007/s40622-023-00372-x · Cited by 11
A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions
Hewage, Y. M., Cooray, A., & Ahmed, R. (2026) · Australian Accounting Review · doi:10.1111/auar.70019 · Cited by 3
Metadata
- Authors
- AHMED, K., & COURTIS, J. K.
- Venue
- The British Accounting Review
- Publisher
- Elsevier BV
- Published
- 1999-03
- Volume
- 31
- Issue
- 1
- Pages
- 35-61
- ISSN
- 0890-8389 (ISSN-L)
- OpenAlex
- W2068152062
- Cited by
- 732
- References
- 0
- FWCI
- 11.89
- Type
- journal article
- Language
- en
- Open access
- closed
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
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Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
