دانلود رایگان مقاله دلایل افشاسازی و عدم افشاسازی موارد نامشهود ساختاری

عنوان فارسی
دلایل افشاسازی و عدم افشاسازی موارد نامشهود ساختاری
عنوان انگلیسی
Why do firms disclose and not disclose structural intangibles?
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
13
سال انتشار
2014
نشریه
الزویر - Elsevier
فرمت مقاله انگلیسی
PDF
کد محصول
E2015
رشته های مرتبط با این مقاله
حسابداری و مدیریت و علوم اقتصادی
گرایش های مرتبط با این مقاله
مدیریت کسب و کار، حسابداری مدیریت، اقتصاد پولی و اقتصاد مالی
مجله
ترکیب پیشرفت در حسابداری بین المللی
دانشگاه
CQUniversity سیدنی، استرالیا
کلمات کلیدی
ناملموس، اقتصاد سیاسی، سری لانکا، تجزیه و تحلیل موضوعی
۰.۰ (بدون امتیاز)
امتیاز دهید
چکیده

abstract


This study conducts 22 interviews with the directors of 11 firms chosen from the top 30 listed firms by market capital on the Colombo Stock Exchange, with each firm representing an industry. The interviews explore senior executives' views about disclosing the structural intangibles in annual reports to attract financial investments. The study identifies 20 intangible resources in 10 intangible classes. It analyzes the interview data using latent thematic analysis and explores them as responses to social, political, and economic interest groups. Corroborating interview data with annual report data, this study identifies five broad reasons for disclosure and non-disclosure. Build empathy, show they are good corporate citizens, win government support, and build confidence are about disclosure, and divert attention from issues at hand is about non-disclosure. This study finds that disclosure results in managing legitimacy of the social and political interest groups, and also in managing impressions of the economic interest group. Non-disclosure results in managing impressions of the social and political interest groups. The findings contribute to building an evidence-led theoretical connection to understand the structural intangibles disclosed and not disclosed to attract financial investment to firms

نتیجه گیری

8. Concluding remarks


Guided by the literature, this study grouped 20 structural intangible resources into 10 intangibles classes. Using 22 semi-structured interviews, it analyzed senior executives' views about disclosure and non-disclosure responses in annual reports to attract financial investments. The disclosure and non-disclosure responses were identified as those made for the economic interest group, political interest group, and social interest group. Building themes from the interview data assigned to each interest group resulted in 14 themes of motivations behind disclosures and non-disclosures. Those narrow themes clustered into broad themes based on similarity of disclosure motivations, resulted in uncovering five agendas of disclosures. Four of them were about disclosure (that is, build empathy (BE), good corporate citizen (GCC), win government support (WGS) and build confidence (BC)), and one of them about non-disclosure (that is, divert attention (DA)). Analyzing the agendas behind disclosure and nondisclosure resulted in two constructs as managing disclosures for legitimacy, and managing disclosures for impressions (Fig. 2).


بدون دیدگاه