Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies

By Annalisa Prencipe. 2004

435 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/fa450c7114a4cc5a32c2d1f97686bb65c45fea0e

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Citations in the corpus

What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS (2012, methodology): “…examined disclosure quality 34 In the majority of corporate disclosure studies the empirical indicator for corporate disclosure is regressed on independent variables by applying ordinary least squares (OLS) estimations (e.g., Cooke, 1989; Botosan, 1997; Prencipe, 2004; Cahan, 2005; Zechman, 2010).”
From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China (2013, result): “However, a fact is that most of the prior studies mainly focused on voluntary disclosure (e.g., Bewley and Li 2000; Boesso and Kumar 2007; Brammer and Pavelin 2008; Prencipe 2004), or failed to distinguish between voluntary disclosure and mandatory disclosure (e.”
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2009, background): “Hence, corporations with many owners are in general expected to disclose more information than corpo-rations with concentrated ownership in order to reduce information asymmetries between the organization and its shareholders (Prencipe, 2004).”
Corporate governance and strategic information on the internet (2011, background): “There is extensive accounting literature relating to the use of disclosure indices to measure the information contained in the annual reports of companies (Giner, 1997; Prencipe, 2004).”
What explains variation in voluntary disclosure? A study of the annual reports of corporations listed on the Stockholm Stock Exchange (2010, background): “normally are unknown, the variable is calculated as 100% minus the share of the capital that is owned by shareholders with more than 2% of the capital (Raffournier 1995; Adrem 1999; Prencipe 2004 ).”
Factors influencing the disclosure of greenhouse gas emissions in companies world‐wide (2009, background): “In this respect, by analysing the influence of agency theory, several studies have found a positive effect of leverage on the amount of information revealed voluntarily (for example, Jaggi and Lee, 2002; Xiao et al., 2004; Prencipe, 2004), whereas other works do not find a statistically significant ”
Firm ownership and board characteristics: Do they matter for corporate social responsibility disclosure of Indian companies? (2015, background): “Studies by Chau and Gray (2002), Prencipe (2004), Ghazali (2007) and Brammer and Pavelin (2008) find negative associations between concentrated ownership and voluntary disclosures using data from public listed firms in Singapore, Italy, Malaysia and the UK, respectively.”
Corporate social responsibility disclosures over time: evidence from Malaysia (2013, background): “, 2010), with some suggesting a combination of both approaches would enhance the outcome (Prencipe, 2004).”
Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange☆ (2007, background): “Empirically, Prencipe (2004) applies this theory to explain voluntary disclosures on segment reporting.”