1. Ahmed, K., & Courtis, J. K. (1999). Associations between corporate characteristics and disclosure levels in annual reports: A meta-analysis. The British Accounting Review, 31, 35–61.
2. Ahmed, K., & Nicholls, D. (1994). The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: The case of Bangladesh. The International Journal of Accounting, 29(1), 62–77.
3. Ajinkya, B., Bhojraj, S., & Sengupta, P. (2005). The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research, 43(3), 343–375.
4. Akhtaruddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of malaysian listed firms. Journal of Applied Management Accounting Research, 7(1), 1–21.
5. ANDAF (Italian National Association of Chief Financial Officers). (2008). Gli annual report delle società italiane. Rome: ANDAF Publishing.