La revelación de información social por parte de las empresas españolas: factores explicativos y necesidad de legitimidad social
This study pretends, following the Legitimacy theory, to know the disclosure level of social information by Spanish listed companies, and the main factor influencing disclosure decisions. This study shows that studied companies disclose very few labour and non labour social information, and also sho...
| Autor Principal: | Gutiérrez Ponce, Herenia |
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| Otros Autores: | Navallas Labat, Begoña |
| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Pontificia Universidad Católica del Perú
2012
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/1644/2789 |
| Etiquetas: |
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| Sumario: |
This study pretends, following the Legitimacy theory, to know the disclosure level of social information by Spanish listed companies, and the main factor influencing disclosure decisions. This study shows that studied companies disclose very few labour and non labour social information, and also shows the association among sector of activity, company size and the listing on international markets with the intention of disclosing social information voluntary. No association was found between ownership diffusion and voluntary disclosure. |
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