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 |
| Summary: | 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 listing status- wich have been identified as the mast important variables in explaining disclosure variability across companies. Our analysis shows that, although perceptions related to costs are similar between those companies analysed in this study, listed and bigger ones enjoy greater benefits. The existence of a more favorable cost-benefit relationship is expected in these companies. which explains their higher propensity to disclose information. |
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| ISSN: | 1138-4891 1988-4672 |