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| Author: | Laidroo, L. |
| Title: | Association between ownership structure and public announcements' disclosures |
| Journal: | Corporate governance
2009 : JAN, VOL. 17:1, p. 13-34 |
| Index terms: | corporate governance disclosure stock exchanges Baltic countries |
| Freeterms: | annual reports ownership |
| Language: | eng |
| Abstract: | This paper examines the impact of ownership structure on annual report disclosures (hereafter as: dscl/s.) and overall dscl/s. quality (as: d-q.) in the context of public announcements (herein as: p-annt/s.) by using a dscl/s. score based on six d-q. attributes and also by utilizing two quantitative dscl/s. measures in the context of three European emerging capital markets in the Baltics, that is, in the Tallinn, Riga, and Vilnius Stock Exchanges. It is found among others that p-annt/s. d-q. quality has a negative association with ownership concentration and foreign ownership and a positive association with institutional ownership. As to the other company characteristics, sales growth and size of entry barriers uncover positive associations with dscl/s. according to the expectations etc. |
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