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What explains variation in voluntary disclosure? A study of the annual reports of corporations listed on the Stockholm Stock Exchange

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Author Info

  • Pernilla Broberg

    ()

  • Torbjörn Tagesson
  • Sven-Olof Collin
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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s10997-009-9104-y
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    Bibliographic Info

    Article provided by Springer in its journal Journal of Management & Governance.

    Volume (Year): 14 (2010)
    Issue (Month): 4 (November)
    Pages: 351-377

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    Handle: RePEc:kap:jmgtgv:v:14:y:2010:i:4:p:351-377

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    Web page: http://www.springerlink.com/link.asp?id=102940

    Related research

    Keywords: Agency theory; Regulation; Systems-oriented theories; Voluntary disclosures;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Robert E. Verrecchia & Christian Leuz, 1999. "The Economic Consequences of Increased Disclosure," Working Paper Series: Finance and Accounting 41, Department of Finance, Goethe University Frankfurt am Main.
    2. Emmanuel, Clive & Garrod, Neil, 2004. "Rules- versus judgement-based accounting disclosure in the UK," Journal of Accounting and Public Policy, Elsevier, vol. 23(6), pages 441-455.
    3. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-25, June.
    4. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April.
    5. Ijiri, Yuji, 1983. "On the accountability-based conceptual framework of accounting," Journal of Accounting and Public Policy, Elsevier, vol. 2(2), pages 75-81.
    6. Marco Becht & Fabrizio Barca, 2001. "The control of corporate Europe," ULB Institutional Repository 2013/13302, ULB -- Universite Libre de Bruxelles.
    7. Denis Cormier & Michel Magnan & Barbara Van Velthoven, 2005. "Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 3-39.
    8. Bernard Raffournier, 1995. "The determinants of voluntary financial disclosure by Swiss listed companies," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 261-280.
    9. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    10. Eti Einhorn, 2005. "The Nature of the Interaction between Mandatory and Voluntary Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 43(4), pages 593-621, 09.
    11. Madonna O’Sullivan & Majella Percy & Jenny Stewart, 2008. "Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report," Journal of Management and Governance, Springer, vol. 12(1), pages 5-35, March.
    12. A Giner Inchausti, 1997. "The influence of company characteristics and accounting regulation on information disclosed by Spanish firms," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 45-68.
    13. Annalisa Prencipe, 2004. "Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 319-340.
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    Citations

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    Cited by:
    1. Munisi, Gibson & Randøy, Trond, 2013. "Corporate governance and company performance across Sub-Saharan African countries," Journal of Economics and Business, Elsevier, vol. 70(C), pages 92-110.
    2. Torbjörn Tagesson & Michelle Klugman & Maria Ekström, 2013. "What explains the extent and content of social disclosures in Swedish municipalities’ annual reports," Journal of Management and Governance, Springer, vol. 17(2), pages 217-235, May.

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