La Influencia del tamaño y la Cotización en la Publicación de Información Voluntaria: Un Análisis Basado en Percepciones de Costes y Beneficios
The objective of this paper is to analyse managers' perceptions, from a sample of Spanish companies, about 1he relevance of costs and benefits associated with voluntary information disclosure. The aim is to test whether such perceptions are influenced by two company characteristics -size and li...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2003-06-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | http://www.rc-sar.es/verPdf.php?articleId=89 |