Disclosure indices design: does it make a difference?

Urquiza, Francisco Bravo; Navarro, María Cristina Abad; Trombetta, Marco

doi:10.1016/s1138-4891(09)70008-1

Cited by 49 publications

(55 citation statements)

References 35 publications

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“…Several studies apply the index methodology to measure the information content of annual and sustainability reports or strategic plans issued by both public and private organisations (Reverte 2009;Garde, Rodr ıguez, and L opez 2013). They can be classified according to whether the items are weighted or not and to whether they are evaluated dichotomously or according to the quality of individual disclosures (Bravo, Abad, and Trombeta 2009).…”

Section: Data Treatment and Methods Limitationsmentioning

confidence: 99%

Measuring the linkage between strategies on sustainability and institutional forces: an empirical study of Spanish universities

Jorge

Madueño

Peña

2015

Journal of Environmental Planning and Management

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Policy documents are commonly identified as key outcomes that guide initiatives directed by senior university leaders towards sustainability through plans and policies. Many studies have called for a more integration of sustainability into universities. Nevertheless, the interest in sustainability issues has been more recent in the specific case of Spain. This study analyses the strategic plans developed by Spanish universities in the last decade with two different aims: first, we examine the extent to which Spanish universities are incorporating strategies on sustainability. The second goal evaluates whether the presence of strategies on sustainability in Spanish universities could be associated with coercive and mimetic pressures. Findings indicate the low presence of strategies on sustainability in Spanish universities. Moreover, the results seem to suggest that the presence of strategies on sustainability in Spanish universities could be linked with coercive and mimetic pressures emanating from the State performance funding for universities. The results indicate that universities usually incorporate practices and strategies on sustainability as a response of the pressure exerted by institutional forces, such as the funding systems of higher education institutions.

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Section: Data Treatment and Methods Limitationsmentioning

confidence: 99%

Measuring the linkage between strategies on sustainability and institutional forces: an empirical study of Spanish universities

Jorge

Madueño

Peña

2015

Journal of Environmental Planning and Management

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“…In addition to the voluntary information disclosure index, that measures scope of voluntary disclosed information, this study aimed to measure the voluntarily provided information in terms of quantityquantitative index was calculated. Scaltrito (2015Scaltrito ( , 2016 appointed that previous authors used quantitative disclosure index to assess the quality of voluntarily provided information and quantitative disclosure index was calculated based on Urquiza et al (2009) research. This index allows to analyze amount of company's voluntarily disclosed information on the Internet by assessing structural text units (words) of each information group (general and strategic information, historical financial information, nonfinancial information, forwardlooking information, social responsibility information).…”

Section: Methodsmentioning

confidence: 99%

“…In addition, in this study we proposed modification of previously used voluntary information disclosure indexes. A general voluntary disclosure index for each company was made, indicating the average level of all information groups' indexes, which were previously composed based on Urquiza et al (2009). This index gives equal weight to all company's disclosed information groups (see 4 th equation) and asses not only the fact that information was disclosed but also the amount of disclosed information in a different information group.…”

Section: Methodsmentioning

confidence: 99%

Information Disclosure and its Determinants on Lithuanian Companies Websites: Quantitative Approach

Kundeliene

Stepanauskaitė²

2018

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Nowadays, the issue of stakeholders' effective decision-making has become increasingly important. In most cases the information, provided in financial statements, is not sufficient to make decisions, thus the importance of voluntarily disclosed information increases. The Internet and companies' websites may serve as a vehicle for the provision of such information. Therefore, the purpose of the article is to measure the extent of voluntary information disclosure on the websites of Lithuanian companies and to investigate whether there is a significant association between theoretically possible disclosure determinants. Research methods used in the study are the following: comparative analysis of scientific literature, logical, systematic analysis, content analysis using scope and quantity index approaches and correlation analysis using Spearman's rank correlation coefficient. Results showed a statistically significant connection between the company's size (as determined by its earnings) and the company's voluntary information disclosure index. The companies with higher earnings are inclined to provide a wider scope and a larger volume of information. Furthermore, the connection between the number of employees and the word quantity index wasn't established. This research adds to the samples of previous studies and analyses disclosure of financial and non-financial information on companies' websites.

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“…According to earlier studies (Vanstraelen et al, 2003;Hossain et al, 2005;Beretta & Bozzolan, 2008;Bravo et al, 2009), we measure return on Equity (ROE) by dividing net income by total Equity.…”

Section: Profitabilitymentioning

confidence: 99%

Forward-Looking Intellectual Capital Information in Integrated Reporting: An Empirical Analysis

Menicucci¹,

Paolucci²

2019

IJBM

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The aim of the paper is to explore the amount of forward-looking intellectual capital information (FL_ICI) in Integrated Reporting (IR) and the effect of firm characteristics on FL_ICI within this context. This study empirically bridges the research gap on the issues of forward-looking information (FLI) and adds to intellectual capital (IC) disclosure research. In particular, the paper responses to two research questions specifically: what are the extent and the content of FL_ICI and what are the factors that impact on different IC voluntary reporting behaviors in IR. A content analysis is apply to inspect the subjects and the amount of FL_ICI in reports accessible in the web site of the International Integrated Reporting Council. Five Models are verified using a multivariate regression analysis to investigate the influence of three independent variables (firm size, profitability and leverage) on FL_ICI. The research proves that companies are reluctant to disclose FL_ICI in integrated reports. The findings of the research show that the majority of FL_ICI regards relational capital. The regression model also reveals that firm size and profitability have a statistically significant influence on specific topics of FL_ICI. On the contrary, leverage appears insignificant in determining the amount of FL_ICI. The research contributes to prior disclosure literature regarding forward-looking information since prior research results are unclear. There is a limited number of studies that investigated FL_ICI in relation to firm characteristics and no studies have investigated this issue within the setting of IR.Standard Setters have promoted amended financial reporting in this respect. For example, the Jenkins report (Jenkins, 1994) proposed a wide variety of information types (including FLI) of voluntary disclosures based on the information needs to make investment decisions.

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Disclosure indices design: does it make a difference?

Cited by 49 publications

References 35 publications

Measuring the linkage between strategies on sustainability and institutional forces: an empirical study of Spanish universities

Measuring the linkage between strategies on sustainability and institutional forces: an empirical study of Spanish universities

Information Disclosure and its Determinants on Lithuanian Companies Websites: Quantitative Approach

Forward-Looking Intellectual Capital Information in Integrated Reporting: An Empirical Analysis

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