Journal ArticleDOI
The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
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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Journal ArticleDOI
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms
TL;DR: In this paper, the authors analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility disclosure practices by Spanish listed firms.
Journal ArticleDOI
Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies
TL;DR: In this article, the authors investigate the extent to which corporate governance attributes, ownership structure and company characteristics influence the extent of voluntary disclosure in a developing country, namely Kenya, and find that the presence of an audit committee is a significant factor associated with the level of disclosure.
Journal ArticleDOI
The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies
TL;DR: Li et al. as mentioned in this paper investigated the extent and determinants of voluntary Internet-based corporate disclosures (ICD) by listed Chinese companies and found that the extent of voluntary ICD is positively and significantly related to firm size, and that the presentation format is associated with the employment of a Big 5 international audit firm and whether the firm is in the information technology industry.
Journal ArticleDOI
Financial reporting on the Internet by leading UK companies
B M Craven,Claire Marston +1 more
TL;DR: In this article, the extent of financial information disclosure on the Internet by the largest companies in the UK in 1998 was examined and a statistically significant positive relationship between the size of a company and the use and extent of disclosure was found.
Journal ArticleDOI
Voluntary disclosure of accounting ratios in the uk
TL;DR: In this paper, the authors investigated whether the voluntary disclosure of ratios in corporate annual reports can be explained by agency and signalling theory and found some evidence of an association between ratio disclosure and company performance, size and industry.
References
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Journal ArticleDOI
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