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Tekijä:Laidroo, L.
Otsikko:Association between ownership structure and public announcements' disclosures
Lehti:Corporate governance
2009 : JAN, VOL. 17:1, p. 13-34
Asiasana:corporate governance
disclosure
stock exchanges
Baltic countries
Vapaa asiasana:annual reports
ownership
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 276480
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