The determinants of voluntary financial disclosure by Swiss listed companies

References

• Ball , R. and Foster , G. 1982 . Corporate financial reporting: a methodological review of empirical research . Journal of Accounting Research , 20 : 161 – 234 .
   Web of Science ®Google Scholar
• Bureau , D. and Raffournier , B. ‘Some determinants of accounting choices for consolidated statements of French firms: the case of pension costs engagements' . Paper presented at the 12th EAA congress . Stuttgart.
   Google Scholar
• Buzby , S. 1975 . Company size, listed versus unlisted stocks, and the extent of financial disclosure . Journal of Accounting Research , 13 : 16 – 37 .
   Web of Science ®Google Scholar
• Cerf , A. 1961 . Corporate Reporting and Investment Decisions , Berkeley, CA : University of California Press .
   Google Scholar
• Choi , F. 1973 . Financial disclosure and entry to the European capital market . Journal of Accounting Research , Autumn : 159 – 75 .
   Google Scholar
• Chow , C. and Wong-Boren , A. 1987 . Voluntary financial disclosure by Mexican corporations' . The Accounting Review , 62 : 533 – 541 .
   Web of Science ®Google Scholar
• Cooke , T. 1989 . Disclosure in the corporate annual reports of Swedish companies . Accounting and Business Research , 74 : 113 – 24 .
   Google Scholar
• Cooke , T. 1992 . The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations . Accounting and Business Research , 22 : 229 – 37 .
   Google Scholar
• Cowen , S. , Ferreri , L. and Parker , L. 1987 . The impact of corporate characteristics on social responsibility disclosure: a typology and frequency-based analysis' . Accounting, Organizations and Society , 12 : 111 – 122 .
   Web of Science ®Google Scholar
• Craswell , A. and Taylor , S. 1992 . Discretionary disclosure of reserves by oil and gas companies: an economic analysis . Journal of Business Finance and Accounting , 19 : 295 – 308 .
   Google Scholar
• Dye , R. 1985 . Strategic accounting choice and the effects of alternative financial reporting requirements . Journal of Accounting Research , 23 : 544 – 74 .
   Web of Science ®Google Scholar
• Firth , M. 1979 . The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports . Accounting and Business Research , Autumn : 273 – 280 .
   Google Scholar
• Garcia Benau , M.-A. and Monterrey-Mayoral , J. ‘Voluntary financial disclosure by listed Spanish companies: extent and corporate characteristics' . Paper presented at the 15th EAA congress . Madrid.
   Google Scholar
• Gibbins , M. , Richardson , A. and Waterhouse , J. 1990 . The management of corporate financial disclosure: opportunism, ritualism, policies, and processes . Journal of Accounting Research , 28 : 121 – 143 .
   Web of Science ®Google Scholar
• Jensen , M. and Meckling , W. 1976 . Theory of the firm: managerial behavior, agency costs and ownership structure . Journal of Financial Economics , 3 : 305 – 360 .
   Web of Science ®Google Scholar
• Leftwich , R. , Watts , R. and Zimmerman , J. 1981 . Voluntary corporate disclosure: the case of interim reporting . Journal of Accounting Research , 19 : 50 – 77 .
   Web of Science ®Google Scholar
• Lev , B. 1989 . On the usefulness of earnings and earnings research: lessons and directions from two decades of empirical research . Journal of Accounting Research, Supplement , : 153 – 201 .
   Web of Science ®Google Scholar
• Meek , G. and Gray , S. 1989 . Globalization of stock markets and foreign listing requirements: voluntary disclosures by continental European companies listed on the London Stock Exchange . Journal of International Business Studies , 20 : 315 – 336 .
   Web of Science ®Google Scholar
• Merton , R. 1973 . Theory of rational option pricing . The Bell Journal of Economics and Management Science , 4 : 141 – 183 .
   Google Scholar
• Mueller , G. 1991 . “ 1992 and harmonization efforts in the EC ” . In Handbook of International Accounting , Edited by: Choi , F. New York : John Wiley .
   Google Scholar
• Myers , S. 1977 . Determinants of corporate borrowing . Journal of Financial Economics , 4 : 147 – 175 .
   Web of Science ®Google Scholar
• Ruland , W. , Tung , S. and George , N. 1990 . Factors associated with the disclosure of managers' forecasts . The Accounting Review , 65 : 710 – 721 .
   Web of Science ®Google Scholar
• Salamon , G. and Dhaliwal , D. 1980 . Company size and financial disclosure requirements with evidence from the segmental reporting issue . Journal of Business Finance and Accounting , 7 : 555 – 568 .
   Google Scholar
• Singhvi , S. and Desai , H. 1971 . An empirical analysis of the quality of corporate financial disclosure . The Accounting Review , 46 : 129 – 138 .
   Google Scholar
• Wallace , R. 1988 . Corporate financial reporting in Nigeria . Accounting and Business Research , 18 : 352 – 362 .
   Google Scholar
• Watts , R. and Zimmerman , J. 1978 . Towards a positive theory of the determination of accounting standards . The Accounting Review , 53 : 112 – 134 .
   Web of Science ®Google Scholar