Influencia del tamaño y del sector en la revelación del desglose de la cifra de negocios de las cuentas anuales
- Andrés Suárez, Javier de
- Lorca Fernández, Pedro
- Rodríguez Enríquez, Eduardo
- Gutiérrez Carrero, Jairo
ISSN: 0006-6249
Year of publication: 2004
Issue Title: El gobierno de la empresa
Volume: 59
Issue: 182
Pages: 355-377
Type: Article
More publications in: Boletín de estudios económicos
Abstract
This work is inserted in an investigation line that has been object of great interest in the economic literature. It is the revelation of voluntary information. In short, the size and the activity sector are analyzed on the revelation of the breakdown of the net sales. This is an obligatory information, but exist mechanism to make it voluntary arguing that it can affect to the competitive position of the company. For this purpose an empirical study is carried out with Spanish listed companies.