DISCLOSURE INDICES DESIGN: DOES IT MAKE A DIFFERENCE?
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| Formato: | Artículo científico |
| Lenguaje: | en |
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Asociación Española de Profesores Universitarios de Contabilidad
2009
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| _version_ | 1876445124607606784 |
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| author | FRANCISCO BRAVO URQUIZA |
| author_facet | FRANCISCO BRAVO URQUIZA |
| contents | DISCLOSURE INDICES DESIGN: DOES IT MAKE A DIFFERENCE? FRANCISCO BRAVO URQUIZA MARIA CRISTINA ABAD NAVARRO MARCO TROMBETTA Economía y Finanzas forward disclosure indices Disclosure research looking information Measurement of information disclosed by companies is a complex task. Accounting research usually relies on disclosure indices to obtain a proxy for the information disclosed by companies. However, there is no consensus about the best design for these indices. The purpose of this paper is to investigate if there are significant differences among the indices that are used in disclosure studies. Three indices that measure disclosure of forward-looking information are compared: A “quality index” of a multidimensional nature; a “scope index” designed specifically to measure the scope of information, and a “quantity index” that measures information disclosed exclusively in terms of quantity. Results of the empirical analysis indicate that although the indices are correlated, they have a big impact in the rankings of companies. Evidence against the idea of the irrelevance of the particular index chosen is provided. 2009 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359733634003 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.2 Vol.12 |
| format | Artículo científico |
| id | redalyc_359733634003 |
| institution | Redalyc |
| language | en |
| publishDate | 2009 |
| publisher | Asociación Española de Profesores Universitarios de Contabilidad |
| spellingShingle | DISCLOSURE INDICES DESIGN: DOES IT MAKE A DIFFERENCE? FRANCISCO BRAVO URQUIZA Economía y Finanzas forward disclosure indices Disclosure research looking information DISCLOSURE INDICES DESIGN: DOES IT MAKE A DIFFERENCE? FRANCISCO BRAVO URQUIZA MARIA CRISTINA ABAD NAVARRO MARCO TROMBETTA Economía y Finanzas forward disclosure indices Disclosure research looking information Measurement of information disclosed by companies is a complex task. Accounting research usually relies on disclosure indices to obtain a proxy for the information disclosed by companies. However, there is no consensus about the best design for these indices. The purpose of this paper is to investigate if there are significant differences among the indices that are used in disclosure studies. Three indices that measure disclosure of forward-looking information are compared: A “quality index” of a multidimensional nature; a “scope index” designed specifically to measure the scope of information, and a “quantity index” that measures information disclosed exclusively in terms of quantity. Results of the empirical analysis indicate that although the indices are correlated, they have a big impact in the rankings of companies. Evidence against the idea of the irrelevance of the particular index chosen is provided. 2009 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359733634003 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.2 Vol.12 |
| title | DISCLOSURE INDICES DESIGN: DOES IT MAKE A DIFFERENCE? |
| topic | Economía y Finanzas forward disclosure indices Disclosure research looking information |
| url | https://www.redalyc.org/articulo.oa?id=359733634003 |