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Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV)

Author

Listed:
  • Marie Chavent

    () (IMB - Institut de Mathématiques de Bordeaux - Université Bordeaux Segalen - Bordeaux 2 - Université Sciences et Technologies - Bordeaux 1 - UB - Université de Bordeaux - Bordeaux INP - Institut Polytechnique de Bordeaux - CNRS - Centre National de la Recherche Scientifique)

  • Yuan Ding

    () (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • L. Fu
  • Hervé Stolowy

    () (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • H. Wang

Abstract

Past accounting research contains an extensive range of disclosure and determinants studies. But these studies have one major methodological drawback: the disclosure analysis is often restricted to determination of the disclosure index, that is, the sum of disclosed items, weighted or unweighted. The disclosure profile (which reflects the structure of published information) is generally not part of the research design. The objective of this paper is to introduce a divisive (descendant) clustering method, which splits the sample into homogeneous sub-groups corresponding to disclosure patterns (or profiles), for clearer determination of the financial characteristics of each group. This methodology is illustrated by a study of disclosure on provisions by large French firms. The results show that the disclosure pattern is related to provision intensity, size, leverage and market expectation, but not to profit, return and industry. This new research method is a valuable complementary tool for expanding on disclosure and determinants studies, moving from disclosure levels to disclosure patterns.

Suggested Citation

  • Marie Chavent & Yuan Ding & L. Fu & Hervé Stolowy & H. Wang, 2006. "Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV)," Post-Print hal-00200812, HAL.
  • Handle: RePEc:hal:journl:hal-00200812
    DOI: 10.1080/09638180500253092
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00200812
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    Keywords

    accounting; Extension Using the Divisive Clustering Method; DIV; Divisive Clustering Method;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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