The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain
Abstract
Not much information exists in the international accounting literature on Spanish accounting. Spain is selected as a subject of study because it is different from those countries that are subjects of the research concerned with investigating the multivariate impact of firm characteristics on disclosure in annual reports and accounts. The conceptual model underlying our empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts. The paper provides evidence that the amount of detail in Spanish corporate annual reports and accounts is increasing in firm size and stock exchange listing, and decreasing in liquidity.
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Cites
The Market for "Lemons": Quality Uncertainty and the Market Mechanism
Akerlof, G. A. (1970) · The Quarterly Journal of Economics · doi:10.2307/1879431 · Cited by 23,016
Cited by
Lopes, P. T., & Rodrigues, L. L. (2007) · The International Journal of Accounting · doi:10.1016/j.intacc.2006.12.002 · Cited by 350
Determinants of Corporate Social Disclosure in Developing Countries: The Case of Qatar
Naser, K., Al-Hussaini, A., Al-Kwari, D., & Nuseibeh, R. (2006) · Advances in International Accounting · doi:10.1016/s0897-3660(06)19001-7 · Cited by 282
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Metadata
- Authors
- Wallace, R. S. O., Naser, K., & Mora, A.
- Venue
- Accounting and Business Research
- Publisher
- Informa UK Limited
- Published
- 1994-12
- Volume
- 25
- Issue
- 97
- Pages
- 41-53
- ISSN
- 0001-4788 (ISSN-L)
- 2159-4260
- OpenAlex
- W2008761026
- Cited by
- 788
- References
- 1
- FWCI
- 20.27
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
