The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
The use of disclosure indices in accounting research: A review article
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Citations
Cites
On the Theory of Scales of Measurement
Stevens, S. S. (1946) · Science · doi:10.1126/science.103.2684.677 · Cited by 4,761
Research works printed but not linked: 19
- Barrett, 1976, Financial reporting practices: Disclosure and comprehensiveness in an international setting, Journal of Accounting Research, 10, 10.2307/2490455 · DOI
- Buzby, 1974, Selected items of information and their disclosure in annual reports, The Accounting Review, 423
- Buzby, 1975, Company size, listed versus unlisted stocks, and the extent of financial disclosure, Journal of Accounting Research, 16, 10.2307/2490647 · DOI
- Chow, 1987, Voluntary financial disclosure by Mexican corporations, The Accounting Review, 533
- Cooke, 1989, Disclosure in the corporate annual reports of Swedish companies, Accounting and Business Research,, 113, 10.1080/00014788.1989.9728841 · DOI
- Cooke, 1989, Global surveys of corporate disclosure practices and audit firms: a review essay, Accounting and Business Research, 47, 10.1080/00014788.1989.9729394 · DOI
- Copeland, 1968, Extent of Disclosure, Journal of Accounting Research, 106, 10.2307/2490127 · DOI
- Davison, 1988, Parametric Statistics and Levels of Measurement, Psychological Bulletin, Vol. 104, 137, 10.1037/0033-2909.104.1.137 · DOI
- Firer, 1986, Information Disclosure in Annual Reports in South Africa, Omega, Vol. 14, 373, 10.1016/0305-0483(86)90078-2 · DOI
- Firth, 1978, A study of the consensus of the perceived importance of disclosure of individual items in corporate annual reports, The International Journal of Accounting, 57
- Firth, 1979, The disclosure of information by companies, Omega, Vol. 7, 129, 10.1016/0305-0483(79)90100-2 · DOI
- Firth, 1980, Raising finance and firms, corporate reporting policies, Abacus, 100, 10.1111/j.1467-6281.1980.tb00090.x · DOI
- Firth, 1984, The extent of voluntary disclosure in corporate annual reports and its association with security risk measures, Applied Economics, 16, 269, 10.1080/00036848400000036 · DOI
- Gaito, 1980, Measurement scales and statistics: resurgence of an old misconception, Psychological Bulletin, Vol. 87, 564, 10.1037/0033-2909.87.3.564 · DOI
- Gregoire, 1987, Analysis of ordinal data to detect population differences, Psychological Bulletin, Vol. 101, 159, 10.1037/0033-2909.101.1.159 · DOI
- Nair, 1980, The impact of disclosure and measurement practices on international accounting classifications, Accounting Review, 426
- Singhvi, 1971, An empirical analysis of the quality of corporate financial disclosure, The Accounting Review, 129
- Wallace, 1988, Intranational and international consensus on the importance of disclosure items in financial reports: a Nigerian case study, British Accounting Review, 223, 10.1016/0890-8389(88)90076-5 · DOI
- Wiseman, 1982, An evaluation of environmental disclosures made in corporate annual reports, Accounting, Organisations and Society, 7, 53, 10.1016/0361-3682(82)90025-3 · DOI · Paper page
Cited by
Beattie, V., McInnes, B., & Fearnley, S. (2004) · Accounting Forum · doi:10.1016/j.accfor.2004.07.001 · Cited by 1,025
Boesso, G., & Kumar, K. (2007) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570710741028 · Cited by 415
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
Mion, G., & Loza Adaui, C. R. (2019) · Sustainability · doi:10.3390/su11174612 · Cited by 180
Baan Wahh, W., Wong Sek Khin, E., & Abdullah, M. (2020) · Asian Journal of Accounting Perspectives · doi:10.22452/ajap.vol13no2.2 · Cited by 7
“Agency theory demonstrates that disclosure acts as a mechanism to reduce information asymmetry and agency conflicts through the preparation of accounting reports and enhancing the information contained in these reports (Kelly, 1983; Marston & Shrives, 1991; Morris, 1987).”
Background
Metadata
- Authors
- Marston, C. L., & Shrives, P. J.
- Venue
- The British Accounting Review
- Publisher
- Elsevier BV
- Published
- 1991-09
- Volume
- 23
- Issue
- 3
- Pages
- 195-210
- ISSN
- 0890-8389 (ISSN-L)
- OpenAlex
- W2070992114
- Cited by
- 719
- References
- 1
- FWCI
- 4.47
- Type
- journal article
- Language
- en
- Open access
- closed
- Licence
- www.elsevier.com/tdm/userlicense/1.0/ (tdm)
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- This page
- CoChat. (2026). Citation check: The use of disclosure indices in accounting research: A review article. https://app.cochat.ai/papers/10.1016/0890-8389(91)90080-l
- The paper
- Marston, C. L., & Shrives, P. J. (1991). The use of disclosure indices in accounting research: A review article. The British Accounting Review. https://doi.org/10.1016/0890-8389(91)90080-l
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.
