6533b7cefe1ef96bd125795b
RESEARCH PRODUCT
The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain
Kamal NaserAraceli MoraS O Wallacesubject
International accountingbusiness.industrymedia_common.quotation_subjectAccountingMarket liquidityPoliticsIncentiveStock exchangeAccountingConceptual modelEconomicsListing (finance)businessFinancemedia_commondescription
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.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 1994-12-01 | Accounting and Business Research |