The DOI matches its Crossref record; 15 of the 15 references it cites were found in a registry or an index.
Corporate reporting on the Internet by German companies
Overview
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Citations
Cites
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667 · cited 2×
“Watts and Zimmermann (1978) argued that larger firms face higher political costs.”
BackgroundWhy is there a home bias? An analysis of foreign portfolio equity ownership in Japan
Kang, J.-K., & Stulz, R. (1997) · Journal of Financial Economics · doi:10.1016/s0304-405x(97)00023-8 · Cited by 1,542
Meek, G. K., Roberts, C. B., & Gray, S. J. (1995) · Journal of International Business Studies · doi:10.1057/palgrave.jibs.8490186 · Cited by 1,303
Disclosure in the Corporate Annual Reports of Swedish Companies
Cooke, T. E. (1989) · Accounting and Business Research · doi:10.1080/00014788.1989.9728841 · Cited by 752
AHMED, K., & COURTIS, J. K. (1999) · The British Accounting Review · doi:10.1006/bare.1998.0082 · Cited by 732
Cooke, T. E. (1992) · Accounting and Business Research · doi:10.1080/00014788.1992.9729440 · Cited by 720
The determinants of Internet financial reporting
Debreceny, R., Gray, G. L., & Rahman, A. (2002) · Journal of Accounting and Public Policy · doi:10.1016/s0278-4254(02)00067-4 · Cited by 580
Corporate Reporting on the Internet
Ashbaugh, H., Johnstone, K. M., & Warfield, T. D. (1999) · Accounting Horizons · doi:10.2308/acch.1999.13.3.241 · Cited by 563
Signalling, Agency Theory and Accounting Policy Choice
Morris, R. D. (1987) · Accounting and Business Research · doi:10.1080/00014788.1987.9729347 · Cited by 541
Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices
Lev, B., & Penman, S. H. (1990) · Journal of Accounting Research · doi:10.2307/2491217 · Cited by 470
Cited by
Explanatory Factors of Integrated Sustainability and Financial Reporting
Frias‐Aceituno, J. V., Rodríguez‐Ariza, L., & Garcia‐Sánchez, I. M. (2014) · Business Strategy and the Environment · doi:10.1002/bse.1765 · Cited by 487
Fuente, J. A., García-Sánchez, I. M., & Lozano, M. B. (2017) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2016.09.155 · Cited by 484
Sierra‐García, L., Zorio‐Grima, A., & García‐Benau, M. A. (2015) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1345 · Cited by 266
Metadata
- Authors
- Marston, C., & Polei, A.
- Venue
- International Journal of Accounting Information Systems
- Publisher
- Elsevier BV
- Published
- 2004-10
- Volume
- 5
- Issue
- 3
- Pages
- 285-311
- ISSN
- 1467-0895 (ISSN-L)
- OpenAlex
- W2003398768
- Cited by
- 464
- References
- 15
- FWCI
- 14.27
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
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.
Statistics and arithmetic are recomputed, not judged.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Corporate reporting on the Internet by German companies. https://app.cochat.ai/papers/10.1016/j.accinf.2004.02.009
- The paper
- Marston, C., & Polei, A. (2004). Corporate reporting on the Internet by German companies. International Journal of Accounting Information Systems. https://doi.org/10.1016/j.accinf.2004.02.009
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.
