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The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL

✍ Scribed by Kaya, Devrimi

Book ID
121883462
Publisher
Emerald Group Publishing Limited
Year
2014
Tongue
English
Weight
103 KB
Volume
22
Category
Article
ISSN
1834-7649

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This study examines the relationships among corporate characteristics, the governance structure of the firm, and its disclosure policy. Empirical evidence supporting this investigation has been gathered from a sample of Spanish firms listed on the Madrid Stock Exchange. This setting is of interest b