The DOI matches its Crossref record; 90 of the 90 references it cites were found in a registry or an index.
Is integrated reporting determined by a country's legal system? An exploratory study
Overview
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Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
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Self-check
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Citations
Cites
DiMaggio, P. J., & Powell, W. W. (1983) · American Sociological Review · doi:10.2307/2095101 · Cited by 38,435
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
DiMaggio, P. J., & Powell, W. W. (2004) · Advances in Strategic Management · doi:10.1016/s0742-3322(00)17011-1 · Cited by 25,802
(1997) · Chemometrics in Environmental Analysis · doi:10.1002/352760216x.ch5 · Cited by 18,653
La Porta, R., Lopez‐de‐Silanes, F., Shleifer, A., & Vishny, R. W. (1998) · Journal of Political Economy · doi:10.1086/250042 · Cited by 18,025
Legal Determinants of External Finance
LA PORTA, R., LOPEZ‐DE‐SILANES, F., SHLEIFER, A., & VISHNY, R. W. (1997) · The Journal of Finance · doi:10.1111/j.1540-6261.1997.tb02727.x · Cited by 9,783
DiMaggio, P. (1983) · American Sociological Review · Cited by 9,078
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
Earnings management and investor protection: an international comparison
Leuz, C., Nanda, D., & Wysocki, P. D. (2003) · Journal of Financial Economics · doi:10.1016/s0304-405x(03)00121-1 · Cited by 5,381
Campbell, J. L. (2007) · Academy of Management Review · doi:10.5465/amr.2007.25275684 · Cited by 4,906
Cited by
Integrated Reporting and internal mechanisms of change
Stubbs, W., & Higgins, C. (2014) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-03-2013-1279 · Cited by 503
Integrated reporting: background, measurement issues, approaches and an agenda for future research
de Villiers, C., Venter, E. R., & Hsiao, P. K. (2017) · Accounting & Finance · doi:10.1111/acfi.12246 · Cited by 401
Velte, P., & Stawinoga, M. (2017) · Journal of Management Control · doi:10.1007/s00187-016-0235-4 · Cited by 316
Metadata
- Authors
- Frías-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M.
- Venue
- Journal of Cleaner Production
- Publisher
- Elsevier BV
- Published
- 2013-04
- Volume
- 44
- Pages
- 45-55
- ISSN
- 0959-6526 (ISSN-L)
- OpenAlex
- W1976283873
- Cited by
- 388
- References
- 90
- FWCI
- 18.18
- 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.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
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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: Is integrated reporting determined by a country's legal system? An exploratory study. https://app.cochat.ai/papers/10.1016/j.jclepro.2012.12.006
- The paper
- Frías-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013). Is integrated reporting determined by a country's legal system? An exploratory study. Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2012.12.006
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.
