Journal ArticleDOI
Disclosure in the Corporate Annual Reports of Swedish Companies
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In this paper, the extent of disclosure in the corporate annual reports of Swedish companies is investigated and an assessment is made as to whether there is a significant association between a number of independent variables and the extentof disclosure.Abstract:
Sweden is of interest because of the rapid growth in the Stockholm stock exchange and because of the country's disproportionate number of multinational enterprises. This paper reports on the extent of disclosure in the corporate annual reports of Swedish companies. An assessment is made as to whether there is a significant association between a number of independent variables and the extent of disclosure.read more
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Journal ArticleDOI
The impact of culture and governance on corporate social reporting
Roszaini Haniffa,T. E. Cooke +1 more
TL;DR: In this article, board composition, multiple directorships and type of shareholders are used as a proxy for culture and the ethnic background of directors and shareholders is used to increase understanding of the potential effects of culture and corporate governance on social disclosures.
Journal ArticleDOI
Board leadership, outside directors expertise and voluntary corporate disclosures
Ferdinand A. Gul,Sidney Leung +1 more
TL;DR: In this paper, the authors examined the linkages between board leadership structure in terms of CEO duality (CEOs who jointly serve as board chairs), the proportion of expert outside directors on the board (PENEDs) and voluntary corporate disclosures.
Journal ArticleDOI
The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain
TL;DR: The conceptual model underlying the empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts as discussed by the authors, which provides evidence that the amount of detail in Spanish corporate annual report and accounts is increasing in firm size and stock exchange listing, and decreasing in liquidity.
Journal ArticleDOI
Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong
R.S.Olusegun Wallace,Kamal Naser +1 more
TL;DR: In this paper, the authors examined the cross-sectional variation in the researcher-created indexes of the comprehensiveness of the mandatory information contained in the CARs of a sample of firms listed on the Stock Exchange of Hong Kong (SEHK).
Journal ArticleDOI
The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
TL;DR: In this paper, the influence of market pressures and pressure from regulatory bodies on information disclosure by Spanish firms is analyzed. But the authors do not consider the impact of positive accounting theory on the disclosure of information.
References
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Journal ArticleDOI
Theory of the firm: Managerial behavior, agency costs and ownership structure
TL;DR: In this article, the authors draw on recent progress in the theory of property rights, agency, and finance to develop a theory of ownership structure for the firm, which casts new light on and has implications for a variety of issues in the professional and popular literature.
Book
The Theory of Economic Regulation
TL;DR: In this article, the authors argue that regulation is acquired by the industry and is designed and operated primarily for its benefit, and that the state has one basic resource which in pure principle is not shared with even the mightiest of its citizens.
Posted Content
Toward a More General Theory of Regulation
Sam Peltzman,Sam Peltzman +1 more
TL;DR: This article showed that the costs of using the political process limit not only the size of the dominant group but also their gains, which is at one level, a detail which is the way Stigler treated it, but a detail with some important implications for entry into regulation and for the price-output structure that emerges from regulation.