What explains variation in voluntary disclosure? A study of the annual reports of corporations listed on the Stockholm Stock Exchange

Agency theory, Regulation, Systems-oriented theories, Voluntary disclosures,

The Relationship Between Intellectual Capital Performance and Ownership Gender Diversity in Small-Sized Italian Companies

In recent years, research has been directed toward investigating the determinants of IC performance. While several studies have shown that gender affects company performance and some of its dimensions, whether and how gender impacts on IC performance is still an area open to research. Thus, the aim of this study is to investigate the relationship between ownership gender diversity and IC performance with specific reference to small-sized Italian companies. The investigation is carried out through cross-sectional OLS analysis. The IC performance, the dependent variable, is measured through VAIC™ and each of its three components, while the ownership gender diversity, the independent variable, is measured through a gender diversity index, the Shannon’s index. A set of control variables is included to control for the influence of the factors that previous studies have found to affect the magnitude of VAIC™ and its three components. The results of the OLS analysis show that ownership gender diversity has a negative impact on IC performance: i.e., the higher the diversity, the lower the performance. This seems to support the validity of the similarity attraction paradigm within the IC field

What explains the extent and content of social disclosures in Swedish municipalities' annual reports

Public awareness and interest in environmental and social issues as well as increased attention in the mass media have resulted in a higher demand for social disclosures from organisations. The aim of this study is to explain the extent and variation of content in social disclosures among Swedish municipalities. The empirical data is based on annual reports and archive data from official statistics. In this study we take an eclectic approach, and use a multi-theoretical framework in order to explain the content and extent of social disclosures. The statistical analyses show that the extent of social disclosures is associated with size, tax base, tax rate, financial performance and political majority. The study shows that there are significant differences between municipalities regarding both extent and content of social disclosures