search query: @indexterm COMPANY REPORTS / total: 363
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| Author: | Wallace, R. Naser, K. Mora, A. |
| Title: | The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain |
| Journal: | Accounting and Business Research
1994 : WINTER, VOL. 25:97, p. 41-54 |
| Index terms: | SPAIN COMPANY REPORTS ACCOUNTING |
| Language: | eng |
| Abstract: | Not much information exists in the international accounting literature on Spanish accounting. Spain is selected as a subject of study because it is different from those countries that are subjects of the research concerned with investigating the multivariate impact of firm characteristics on disclosure in annual reports and accounts. The conceptual model underlying empirical tests is based on economic and political incentives for providing greater detail in corporate annual reports and accounts. |
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