What question did this study set out to answer?

To identify firm-specific factors that influence the voluntary disclosure of intangibles information in the annual reports of listed Portuguese companies.

January 1, 2006Journal of Human Resource Costing & Accounting

Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market

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Authors

LOLídia OliveiraUniversity of Minho LRLúcia Lima RodriguesUniversity of Minho RCRussell CraigUniversity of Canterbury

Discussion

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Implication

Cross-sectional study reveals firm size, industry, and ownership dictate voluntary intangibles reporting in listed firms, indicating key drivers for accounting regulatory policy.

Key Points

To identify firm-specific factors that influence the voluntary disclosure of intangibles information in the annual reports of listed Portuguese companies.
Conducted content analysis on the Management Report and Chairman's Letter for all 56 companies listed on Euronext Lisbon as of December 31, 2003.
Constructed a voluntary intangibles disclosure index and evaluated associations against eight firm-specific variables using univariate and multivariate regression analyses.
Univariate analysis demonstrated that firm size, ownership concentration, auditor type, industry classification, and listing status significantly influence voluntary intangibles reporting.
Multivariate models confirmed that company size, industry sector, auditor type, and ownership concentration (along with listing status to a lesser extent) serve as significant independent determinants of disclosure.

Cite This Study

Oliveira et al. (2006) studied this question.

synapsesocial.com/papers/6a1e4ebe60864841a668be47 https://doi.org/10.1108/14013380610672657

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Implication

Cross-sectional study reveals firm size, industry, and ownership dictate voluntary intangibles reporting in listed firms, indicating key drivers for accounting regulatory policy.

Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market

Discussion

Member takes

Implication

Key Points

Cite This Study

Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider