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Cited by 719

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

Marston, Claire L., Shrives, Philip J.·1991·The British Accounting Review
DOI 10.1016/0890-8389(91)90080-l
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Cites

Show all 1 references

Research works printed but not linked: 19

  1. Barrett, 1976, Financial reporting practices: Disclosure and comprehensiveness in an international setting, Journal of Accounting Research, 10, 10.2307/2490455 · DOI
  2. Buzby, 1974, Selected items of information and their disclosure in annual reports, The Accounting Review, 423
  3. Buzby, 1975, Company size, listed versus unlisted stocks, and the extent of financial disclosure, Journal of Accounting Research, 16, 10.2307/2490647 · DOI
  4. Chow, 1987, Voluntary financial disclosure by Mexican corporations, The Accounting Review, 533
  5. Cooke, 1989, Disclosure in the corporate annual reports of Swedish companies, Accounting and Business Research,, 113, 10.1080/00014788.1989.9728841 · DOI
  6. 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
  7. Copeland, 1968, Extent of Disclosure, Journal of Accounting Research, 106, 10.2307/2490127 · DOI
  8. Davison, 1988, Parametric Statistics and Levels of Measurement, Psychological Bulletin, Vol. 104, 137, 10.1037/0033-2909.104.1.137 · DOI
  9. Firer, 1986, Information Disclosure in Annual Reports in South Africa, Omega, Vol. 14, 373, 10.1016/0305-0483(86)90078-2 · DOI
  10. 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
  11. Firth, 1979, The disclosure of information by companies, Omega, Vol. 7, 129, 10.1016/0305-0483(79)90100-2 · DOI
  12. Firth, 1980, Raising finance and firms, corporate reporting policies, Abacus, 100, 10.1111/j.1467-6281.1980.tb00090.x · DOI
  13. 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
  14. Gaito, 1980, Measurement scales and statistics: resurgence of an old misconception, Psychological Bulletin, Vol. 87, 564, 10.1037/0033-2909.87.3.564 · DOI
  15. Gregoire, 1987, Analysis of ordinal data to detect population differences, Psychological Bulletin, Vol. 101, 159, 10.1037/0033-2909.101.1.159 · DOI
  16. Nair, 1980, The impact of disclosure and measurement practices on international accounting classifications, Accounting Review, 426
  17. Singhvi, 1971, An empirical analysis of the quality of corporate financial disclosure, The Accounting Review, 129
  18. 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
  19. 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

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)
DOI
10.1016/0890-8389(91)90080-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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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.