The DOI matches its Crossref record; 37 of the 37 references it cites were found in a registry or an index.
VOLUNTARY DISCLOSURE OF ACCOUNTING RATIOS IN THE UK
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Citations
Cites
Theory of the firm: Managerial behavior, agency costs and ownership structure
Jensen, M. C., & Meckling, W. H. (1976) · Journal of Financial Economics · doi:10.1016/0304-405x(76)90026-x · Cited by 71,491
Herne, H., Cooley, W. W., & Lohnes, P. R. (1973) · Journal of the Royal Statistical Society. Series A (General) · doi:10.2307/2344428 · Cited by 35,697
Corporate financing and investment decisions when firms have information that investors do not have
Myers, S. C., & Majluf, N. S. (1984) · Journal of Financial Economics · doi:10.1016/0304-405x(84)90023-0 · Cited by 18,957
FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
Altman, E. I. (1968) · The Journal of Finance · doi:10.1111/j.1540-6261.1968.tb00843.x · Cited by 14,888
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
Financial Ratios As Predictors of Failure
Beaver, W. H. (1966) · Journal of Accounting Research · doi:10.2307/2490171 · Cited by 4,882
The Determination of Financial Structure: The Incentive‐Signalling Approach,
Ross, S. A. (1977) · The Bell Journal of Economics · doi:10.2307/3003485 · Cited by 4,168
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Murtagh, F., & Heck, A. (1987) · Astrophysics and Space Science Library · doi:10.1007/978-94-009-3789-5 · Cited by 2,035
A Study of the Environmental Disclosure Practices of Australian Corporations
Deegan, C., & Gordon, B. (1996) · Accounting and Business Research · doi:10.1080/00014788.1996.9729510 · Cited by 1,526
Cited by
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
Lopes, P. T., & Rodrigues, L. L. (2007) · The International Journal of Accounting · doi:10.1016/j.intacc.2006.12.002 · Cited by 350
International Financial Reporting Standards and the quality of financial statement information
Iatridis, G. (2010) · International Review of Financial Analysis · doi:10.1016/j.irfa.2010.02.004 · Cited by 339
Baier, C., Göttsche, M., Hellmann, A., & Schiemann, F. (2022) · Journal of Business Ethics · doi:10.1007/s10551-020-04719-7 · Cited by 61
Metadata
- Authors
- WATSON, A., SHRIVES, P., & MARSTON, C.
- Venue
- The British Accounting Review
- Publisher
- Elsevier BV
- Published
- 2002-12
- Volume
- 34
- Issue
- 4
- Pages
- 289-313
- ISSN
- 0890-8389 (ISSN-L)
- OpenAlex
- W2047236462
- Cited by
- 561
- References
- 37
- FWCI
- 2.61
- 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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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
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- CoChat. (2026). Citation check: VOLUNTARY DISCLOSURE OF ACCOUNTING RATIOS IN THE UK. https://app.cochat.ai/papers/10.1006/bare.2002.0213
- The paper
- WATSON, A., SHRIVES, P., & MARSTON, C. (2002). VOLUNTARY DISCLOSURE OF ACCOUNTING RATIOS IN THE UK. The British Accounting Review. https://doi.org/10.1006/bare.2002.0213
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.
