English, Article edition: The Impact of Size and Listing Status on Voluntary Disclosure: an Analysis Based on Costs and Benefits Perceptions María Rosario Babío Arcay; María Flora Muiño Vázquez; Rosario Vidal Lopo

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Bookmark: http://trove.nla.gov.au/version/16119
Physical Description
  • article
Language
  • English

Edition details

Title
  • The Impact of Size and Listing Status on Voluntary Disclosure: an Analysis Based on Costs and Benefits Perceptions
Author
  • María Rosario Babío Arcay
  • María Flora Muiño Vázquez
  • Rosario Vidal Lopo
Physical Description
  • article
Notes
  • 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.
  • voluntary information, costs, benefits.
  • RePEc:sar:journl:v:6:y:2003:i:11:p:19-55
Language
  • English
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