Publication: La Influencia del tamaño y la Cotización en la Publicación de Información Voluntaria: Un Análisis Basado en Percepciones de Costes y Beneficios
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Date
2003
Authors
Babío Arcay, María Rosario ; Muiño Vázquez, María Flora ; Vidal Lopo, Rosario
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info:eu-repo/semantics/article
Description
Abstract
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.
The objective of this paper is to analyse mangers' perceptions, from a sample of Spanish companies, about the 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- which have been indentified as the most 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
The objective of this paper is to analyse mangers' perceptions, from a sample of Spanish companies, about the 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- which have been indentified as the most 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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