English, Article, Journal or magazine article edition: Disclosure and determinants studies : an extension using the divisive clustering method (DIV) DING, Yuan; STOLOWY, Hervé; FU, Linghui; ...

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/169712
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Disclosure and determinants studies : an extension using the divisive clustering method (DIV)
Author
  • DING, Yuan
  • STOLOWY, Hervé
  • FU, Linghui
  • WANG, Huiwen
Physical Description
  • preprint
Notes
  • The objective of this paper is to introduce a divisive (descendant) clustering method which splits the sample into homogeneous sub-groups corresponding to disclosure patterns (or profiles), for clearer determination of the financial characteristics of each group. This methodology is illustrated by a study of disclosure on provisions by large French firms. The results show that the disclosure pattern is related to provision intensity, size, leverage, profit and maket expectation, but not to return and industry. This new research method is a valuable complement to expand on disclosure and determinants studies, moving from disclosure levels to disclosure patterns.
  • disclosure; determinants; provisions; France; size; clustering method
  • RePEc:ebg:heccah:0798
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment