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European Accounting Review Volume 6, 1997 - Issue 3
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Original Articles

The determinants of voluntary financial disclosure by Swiss listed companies: a comment

Stephen Owusu-Ansah
Pages 487-492 | Published online: 16 Nov 2010

Citations (11)

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Florence Depoers. (2000) A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies. European Accounting Review 9:2, pages 245-263.
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Articles from other publishers (10)

Heesun Chung & Sunhwa Choi. (2022) Shareholders’ tax incentives and changes in the organizational form of foreign operations. Journal of Accounting and Public Policy 41:5, pages 106994.
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Bello Usman Baba & Usman Aliyu Baba. (2021) The effect of ownership structure on social and environmental reporting in Nigeria: the moderating role of intellectual capital disclosure. Journal of Global Responsibility 12:2, pages 210-244.
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Isam Abdelhafid A. Milad & Ali Altug Bicer. (2020) THE IMPACT OF FIRM CHARACTERISTICS ON THE LEVEL OF VOLUNTARY DISCLOSURE:. International Journal of Finance & Banking Studies (2147-4486) 9:2, pages 13-25.
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Heesun Chung & Woon-Oh Jung. (2016) Financial Disclosure Incentives and Organizational Form Changes. Asia-Pacific Journal of Financial Studies 45:6, pages 839-863.
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Hubert de La Bruslerie & Heger Gabteni. (2014) Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter?. Advances in Accounting 30:2, pages 367-380.
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Susana Maria Teixeira da Silva, Ana Isabel Abranches Pereira de Carvalho Morais & José Dias Curto. (2013) Disclosure of R&D activities. Global Business Perspectives 1:4, pages 391-417.
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Wen Qu, Philomena Leung & Barry Cooper. (2013) A study of voluntary disclosure of listed Chinese firms – a stakeholder perspective. Managerial Auditing Journal 28:3, pages 261-294.
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Éric Cauvin, Christel Decock Good & Pierre-Laurent Bescos. (2006) La perception des entreprises françaises en matière de diffusion d'informations non financières : une enquête par questionnaire. Comptabilité Contrôle Audit Tome 12:2, pages 117-142.
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Abdulrahman Al‐Razeen & Yusuf Karbhari. (2004) Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports. Managerial Auditing Journal 19:3, pages 351-360.
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Hubert de La Bruslerie & Heger Gabteni. (2012) Voluntary Disclosure vs. Mandatory Disclosure: The Case of IFRS Introduction on European Firms. SSRN Electronic Journal.
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