search query: @author Schadewitz, H. J. / total: 1
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| Author: | Kanto, A. J. Schadewitz, H. J. |
| Title: | A multidimensional model for the disclosure policy of a firm |
| Journal: | Scandinavian Journal of Management
1997 : SEP, VOL. 13:3, p. 229-249 |
| Index terms: | DISCLOSURE POLICY COMPANIES BUSINESS CLOSURE COMMUNICATION INTERNAL REPORTING |
| Language: | eng |
| Abstract: | A firm's mandatory disclosure policy can be summarized in a single factor characterizing the type of firm. For voluntary disclosure policy a firm-size variable should be included in the model in addition to the firm-type factor. The fit of the capital structure and growth factors is tested for the basic saturated model. The possibility of combining these two factors into a single factor, resulting in a more parsimonious model, is tested. The test in favor of the one-factor model is clearly passed. The results add to current understanding of the determinants of interim reports in a new interim reporting practice. This study reports a model that reduces the number of parameters, compared to conventional regression models. |
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