What explains variation in voluntary disclosure? A study of the annual reports of corporations listed on the Stockholm Stock Exchange
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- Annalisa Prencipe, 2004. "Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 319-340.
- Robert E. Verrecchia & Christian Leuz, 1999. "The Economic Consequences of Increased Disclosure," Working Paper Series: Finance and Accounting 41, Department of Finance, Goethe University Frankfurt am Main.
- Ijiri, Yuji, 1983. "On the accountability-based conceptual framework of accounting," Journal of Accounting and Public Policy, Elsevier, vol. 2(2), pages 75-81.
- Emmanuel, Clive & Garrod, Neil, 2004. "Rules- versus judgement-based accounting disclosure in the UK," Journal of Accounting and Public Policy, Elsevier, vol. 23(6), pages 441-455.
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