Journal ArticleDOI
The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
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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.Abstract:
Accounting information is subject to two different influences: market pressures and pressure from regulatory bodies. This paper provides an empirical analysis of the influence of both these forces on information disclosure by Spanish firms. To test hypotheses concerning the influence of regulation, annual reports of three different years for 49 companies have been analysed. Given that new Spanish accounting rules have been in force since 1990, annual accounts of a sample of quoted companies have been analysed for the period 1989–1991. In order to consider the influence of positive accounting theory, several characteristics relating to company attributes were selected and tested empirically for the sample of 49 companies. The information disclosed by the sample companies was measured through an information index, based on a list of 50 items of information, and it was regressed on the variables related to company characteristics. The influence of regulation was analysed through a panel data analysis includi...read more
Citations
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Signaling Public Private Partnership Activities: Reporting Behavior Within Annual Reports
TL;DR: In this article, the authors examined whether firms report on public-private-partnership (PPP) projects to signal PPP engagement even beyond legal obligations and concluded that annual reports only give little and predominantly unspecific information on PPP which emphasizes the absence of corresponding reporting obligations and of a standardized PPP definition.
Factors affecting CSR disclosure in Nepalese banks: a global reporting initiative perspective
TL;DR: In this article, the extent of Corporate Social Responsibility (CSR) disclosures made by Nepalese banks in their annual reports based on GRI G4 guidelines was examined, and the authors found that almost all banks in Nepal have disclosed CSR information, but the overall quantity and quality of information is low and weak.
Journal ArticleDOI
Relationship between Human Resource Disclosure and Company Attributes: An Empirical Study on Textile Companies in Bangladesh
TL;DR: In this paper, an investigation of HR disclosure practices and its relationship with the company specific attributes of all 29 listed Textile companies in Bangladesh is presented, where 81 human resource items under eight different classes are expected to be disclosed in the annual report.
Journal ArticleDOI
Discovering the nature and extent of human capital disclosure, and investigating the drivers of reporting: evidence from an emerging market
Ali Uyar,Merve Kilic +1 more
TL;DR: In this article, the authors investigated the nature and extent of human capital (HC) reporting practices of manufacturing companies listed on the Istanbul Stock Exchange (ISE), Turkey and identified the factors associated with HC reporting.
Journal Article
The Association between Profitability and the Extent of Voluntary Disclosure of Financial Information in the Annual Reports: A Study on Listed Banks of Bangladesh
TL;DR: In this paper, the extent of disclosure of voluntary financial information in the annual reports of listed banks in Bangladesh has been measured and an effort has also been made to identify the impact of profitability on the level of disclosure.
References
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Job Market Signaling
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Book
Analysis of Panel Data
TL;DR: In this paper, the authors propose a homogeneity test for linear regression models (analysis of covariance) and show that linear regression with variable intercepts is more consistent than simple regression with simple intercepts.
Journal ArticleDOI
Auditor size and audit quality
TL;DR: In this paper, the authors argue that audit quality is not independent of audit firm size, even when auditors initially possess identical technological capabilities, and when incumbent auditors earn client-specific quasi-rents, auditors with a greater number of clients have more to lose by failing to report a discovered breach in a particular client's records.
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