Journal ArticleDOI
The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
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TLDR
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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Proceedings ArticleDOI
Investment information via website by Malaysian listed companies
TL;DR: In this article, the authors examined the investment information disclosed by Malaysian listed companies via their websites and evaluated the extent of such disclosure with several firm characteristics (profitability, auditor, efficiency and size) and the result shows that only firm's size is significant.
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Financing, reputation and information disclosure quality in the Chinese market
TL;DR: Zhang et al. as discussed by the authors proposed a theoretical model based on the reputation theory and hypothesize a positive relation between the information disclosure quality and the company's refinancing decision, and collected data from the listed companies which refinances in Shenzhen main board and SME board during 2006-2012, as a panel sample, and tested the hypothesis empirically.
Journal ArticleDOI
La divulgación de los activos fijos tangibles según la ias 16 y su grado de cumplimiento
TL;DR: In this paper, the authors investigate the grado del cumplimiento of the divulgación of the International Accounting Standard 16 (IAS 16) in the Anexo a las Demostraciones Financieras consolidadas of empresas with cotizacion in the Euronext Lisboa, in the period of 2005-2010.
Journal ArticleDOI
Greenhouse gas emission allowances: financial reporting transparency
TL;DR: In this paper , the influence of GHG emissions on the level of transparency in financial reporting is analyzed and it is concluded that more "good news" is disclosed by companies when their GHG emission performance reduces.
Gobierno corporativo y deficiencias de la información contable: Corporate governance and financial reporting quality
TL;DR: The results of univariate analysis show significant differences in governance-management separation and ownership concentration between firms with and without reporting deficiencies as discussed by the authors, and the multivariante regression finds reporting quality negative and significant related to governance separation and positive related to ownership concentration.
References
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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.
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