DISCLOSURE INDICES DESIGN: DOES IT MAKE A DIFFERENCE?

Measurement of information disclosed by companies is a complex task. Accounting research usually relies on disclosure indices to obtain a proxy for the information disclosed by companies. However, there is no consensus about the best design for these indices. The purpose of this paper is to investig...

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Bibliografische gegevens
Gepubliceerd in:Revista de Contabilidad
Hoofdauteurs: FRANCISCO BRAVO URQUIZA, MARIA CRISTINA ABAD NAVARRO, MARCO TROMBETTA
Formaat: Artigo
Taal:Inglês
Gepubliceerd in: Asociación Española de Profesores Universitarios de Contabilidad 2009
Onderwerpen:
Economía y Finanzas
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disclosure indices
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Online toegang:https://www.redalyc.org/articulo.oa?id=359733634003
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