Sánchez, Isabel-María García; Domínguez, Luis Rodríguez - In: Accounting, Auditing & Accountability Journal 24 (2011) May, pp. 471-501
Purpose – The purpose of this study is twofold: to evidence the disclosure practices of Spanish companies in relation to a voluntary typology of strategic information; and to determine the factors that explain these practices. Among the factors considered, the study seeks to focus on the role...