Disclosure theories and disclosure measures

• Autores: Francisco Bravo Urquiza, Cristina Abad Navarro, Marco Trombetta
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 147, 2010, págs. 393-420
• Idioma: inglés
• DOI: 10.1080/02102412.2010.10779686
• Enlaces
  • Texto completo
• Dialnet Métricas: 8 Citas
• Resumen

  • En la literatura sobre divulgación de información se han desarrollado diversas teorías para explicar los motivos que llevan a las empresas a divulgar más información. La evidencia empírica no apoya consistentemente las teorías y los resultados encontrados son contradictorios. Estas divergencias podrían estar ocasionadas por problemas implícitos a la medición de la información voluntaria. En este trabajo, se estudian dos cuestiones clave relacionadas con este problema. Primeramente, investigamos si el uso de índices de revelación que captan diferentes atributos informativos determina la validez de las teorías enunciadas sobre la divulgación de información. Por otro lado, analizamos la influencia de utilizar distintas medidas de la información. Los resultados muestran que los determinantes de atributos informativos más específicos son distintos de aquellos factores que influyen en la divulgación de atributos menos específicos. Además, independientemente del atributo informativo que es medido, el diseño de un índice de revelación influye en los resultados obtenidos.

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