Disclosure theories and disclosure measures
Theories have been developed in the disclosure literature to explain the reasons behind the decision to disclose more information. Empirical evidence does not consistently support disclosure theories and results found are contradictory. The difficulty in measuring voluntary disclosure might be one o...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2010 |
| País: | España |
| Institución: | Universidad de Sevilla (US) |
| Repositorio: | idUS. Depósito de Investigación de la Universidad de Sevilla |
| OAI Identifier: | oai:idus.us.es:11441/28492 |
| Acceso en línea: | http://hdl.handle.net/11441/28492 https://doi.org/10.1080/02102412.2010.10779686 |
| Access Level: | acceso abierto |
| Palabra clave: | Disclosure indices Disclosure determinants Forward-looking information Disclosure theories Divulgación de información Determinantes de la divulgación Información previsional Teorías sobre divulgación |
| Sumario: | Theories have been developed in the disclosure literature to explain the reasons behind the decision to disclose more information. Empirical evidence does not consistently support disclosure theories and results found are contradictory. The difficulty in measuring voluntary disclosure might be one of the reasons influencing on these divergences. In this paper, we investigate two key questions related to disclosure measurement. First, we aim to empirically test if use of disclosure indices that measure different information attributes determines validity of disclosure theories. Second, we investigate how disclosure indices design influences results. Results show that determinants of more specific information attributes are different than those that influence less specific attributes. Furthermore, independently of the information attribute that is measured, disclosure measure design influences results. |
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