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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Journal ArticleDOI
Asymmetric Response: Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries
Steven Toms,John Hasseldine +1 more
TL;DR: This article examined the determinants of corporate social disclosure (CSD) using a sample drawn from environmentally sensitive industries and found that managers feel an unequal sense of responsibility to different constituencies and their disclosure priorities are determined by stock market accountability, lobbying power of their domestic audience and the political risk of their activities rather than the impact of their operations in countries of operation.
Journal Article
Gobierno corporativo y deficiencias de la información contable
TL;DR: In this paper, an analisis univariante muestran diferencias estadisticamente significativas entre empresas con and sin deficiencias en la informacion, in variables relacionadas with the separcation entre gobierno y direccion and the concentracion de la propiedad.
Journal ArticleDOI
Does corporate investment efficiency affect corporate disclosure practices
Noha Elberry,Khaled Hussainey +1 more
TL;DR: In this paper, the authors examined the impact of corporate investment efficiency on corporate voluntary disclosure for a sample of UK non-financial companies and found that a high level of performance-related disclosure is associated with a higher level of investment efficiency.
Journal ArticleDOI
Los determinantes de la divulgación de información sobre responsabilidad social corporativa en el sector financiero: el caso español
TL;DR: In this paper, a study about the disclosure of social responsibility presented by credit institutions is presented, and the results of the study show that reports on sustainability of the entities analyzed contain a high volume of information, on emphasizing the economic and social aspects.
Dissertation
Corporate governance disclosures – A comparative analysis of countries at different stages of economic development
TL;DR: In this paper, the authors examined the drivers of mandatory and voluntary corporate governance disclosure within annual reports of publicly listed firms in Bangladesh (an emerging economy), Malaysia (a developing economy) and Australia (a developed economy).
References
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Journal ArticleDOI
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Journal ArticleDOI
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