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

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

Autores/as

  • 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
Palabras clave: información voluntaria, costes, beneficios

Resumen

Este trabajo tiene por objetivo analizar las percepciones de los directivos de una muestra de empresas españolas acerca de la importancia de los beneficios y costes que pueden derivarse de la presentación de información voluntaria, con la finalidad de determinar si tales percepciones se ven il1fluenciadas por las dos características de la empresa, tamaño y cotización, que han sido identificadas como los principales factores explicativos de la variabilidad en la presentación de infon1lación por parte de las empresas. Los resultados de nuestro análisis ponen de manifiesto que, aunque las percepciones relativas a costes son similares en todas las empresas analizadas, las cotizadas y las de mayor tamaño perciben mayores beneficios, por lo que cabe esperar una relación coste-beneficio más favorable en estas empresas, lo que explica su mayor propensión a presentar información.

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