The Impact of Size and Listing Status on Voluntary Disclosure: an Analysis Based on Costs and Benefits Perceptions

La Influencia del tamaño y la Cotización en la Publicación de Información Voluntaria: Un Análisis Basado en Percepciones de Costes y Beneficios

Authors

  • María Rosario Babío Arcay Universidad de Santiago de Compostela
  • María Flora Muiño Vázquez Universidad de Santiago de Compostela
  • Rosario Vidal Lopo Universidad de Santiago de Compostela
Keywords: voluntary information, costs, benefits

Abstract

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.

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Published
01-01-2003
How to Cite
Babío Arcay, M. R., Muiño Vázquez, M. F., & Vidal Lopo, R. (2003). The Impact of Size and Listing Status on Voluntary Disclosure: an Analysis Based on Costs and Benefits Perceptions: La Influencia del tamaño y la Cotización en la Publicación de Información Voluntaria: Un Análisis Basado en Percepciones de Costes y Beneficios. Revista de Contabilidad - Spanish Accounting Review, 6(11), 19–55. Retrieved from https://revistas.um.es/rcsar/article/view/386721
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