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Cited by 23

The DOI matches its Crossref record; 68 of the 68 references it cites were found in a registry or an index.

Disclosure theories and disclosure measures

Urquiza, Francisco Bravo, Navarro, María Cristina Abad, Trombetta, Marco, Lara, Juan Manuel García·2010·Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
DOI 10.1080/02102412.2010.10779686
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Abstract

Theories have been developed in the disclosure literature to explain the reasons behind the decision to disclose more information. Empirical evidence does not consistently support disclosure theories and results found are contradictory. The difficulty in measuring voluntary disclosure might be one of the reasons influencing on these divergences. In this paper, we investigate two key questions related to disclosure measurement. First, we aim to empirically test if use of disclosure indices that measure different information attributes determines validity of disclosure theories. Second, we investigate how disclosure indices design influences results. Results show that determinants of more specific information attributes are different than those that influence less specific attributes. Furthermore, independently of the information attribute that is measured, disclosure measure design influences results.

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Citations

Cites

Research works printed but not linked: 15

  1. American Institute of Certified Public Accountants (AICPA). 1973. Trueblood Report. New York.
  2. American Institute of Certified Public Accountants (AICPA). 1994. Improving Business Reporting-A customer focus. New York.
  3. Beretta, S., and Bozzolan, S. 2005. Forward looking disclosure and financial analysts' forecasts: an international study. Working paper, Bocconi University and University of Padova.
  4. Chow, C. W., and Wong-Boren, A. 1987. Voluntary financial disclosure by Mexican corporations. The Accounting Review 62(3): 553–541.
  5. 10.1093/biomet/37.3-4.409 · DOI · Paper page
  6. Giner, B. 1995. La divulgación de información financiera: una investigación empírica. Instituto de Contabilidad y Auditoría de Cuentas. Ministerio de Economía y Hacienda, Madrid.
  7. Greene, W. 1997. Econometric analysis. Prentice Hall, International Edition.
  8. INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND and WALES (ICAEW). 1975. Corporate Report.
  9. INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND and WALES (ICAEW). 2002. Prospective financial information: Guidance for UK directors.
  10. Kieso, D. E., and Weygandt, J. J. 1986. Intermediate Accounting. John Wiley & Sons. New York.
  11. Singhvi, S., and Desai, H. 1971. An empirical analysis of the quality of corporate financial disclosure. The Accounting Review 46: 129–138. January.
  12. Abad, C.; Bravo, F., and Trombetta, M. 2010. Disclosure theories and disclosure measures. Revista Española de Financiación y Contabilidad. This issue.
  13. Healy, P., and Papelu, K. 200. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure Literature. Journal of Accounting and Economics 31: 485–520.
  14. Hermalin, B. E., and Weisbach, M. S. 2009. Information disclosure and corporate governance. Working paper. University of California.
  15. 10.1016/0304-405X(76)90026-X · DOI · Paper page

Metadata

Authors
Urquiza, F. B., Navarro, M. C. A., Trombetta, M., & Lara, J. M. G.
Venue
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
Publisher
Informa UK Limited
Published
2010-01
Volume
39
Issue
147
Pages
393-420
ISSN
  • 0210-2412
  • 2332-0753
DOI
10.1080/02102412.2010.10779686
Cited by
23
References
68
Language
en

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