2019
DOI: 10.1007/s11156-019-00811-w
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How do industry peers influence individual firms’ voluntary disclosure strategies?

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Cited by 23 publications
(23 citation statements)
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“…The positive impact of PeerDiscl variable indicate that the average level of GRI+UN transparency in each industry (without taking into account the focal firms) increase the probability of focal firm discloses all indicators about gender equity issues. These results allow the acceptance of Research Hypothesis 2, and confirm the results obtained for the quality of financial information in other studies (e.g., Cao et al, 2021; Gordon et al, 2020; Lin et al, 2018; Seo, 2021; Tuo et al, 2020).…”
Section: Resultssupporting
confidence: 89%
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“…The positive impact of PeerDiscl variable indicate that the average level of GRI+UN transparency in each industry (without taking into account the focal firms) increase the probability of focal firm discloses all indicators about gender equity issues. These results allow the acceptance of Research Hypothesis 2, and confirm the results obtained for the quality of financial information in other studies (e.g., Cao et al, 2021; Gordon et al, 2020; Lin et al, 2018; Seo, 2021; Tuo et al, 2020).…”
Section: Resultssupporting
confidence: 89%
“…The behaviour of competitors concerning disclosure, in fact, affects that of other companies: consequently, if competitors produce a disclosure on gender, other companies will also be pushed to do so. Again, this result supports previous studies (e.g., Cao et al, 2021; Gordon et al, 2020; Seo, 2021), and signalling theory (Tuo et al, 2020) as an expression of the desire to be known as ‘the best performers’. Firms are inclined to imitate the behaviour of their competitors, especially if successful, to save time and costs, and avoid a competitive disadvantage (Tuo et al, 2020).…”
Section: Discussionsupporting
confidence: 89%
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“…Yu and Chen (2017) argue that in deciding how much customer information to disclose, managers face a tradeoff between the benefits of reducing information asymmetry and the losses of revealing proprietary information. Tuo et al (2019) find that disclosure strategies of individual firms are significantly influenced by their peer firms' disclosure behaviors.…”
Section: Related Literaturementioning
confidence: 90%