| Autor: |
Nagore Aranguren Gómez, Elena Ochoa Laburu, Juan Luis Ochoa Laburu |
| Rok vydání: |
2013 |
| Předmět: |
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| Popis: |
This paper sets out to analyze the disclosure of mandatory social and environmental information by a sample of large companies in Gipuzkoa after the new accounting standard «Plan General Contable 2007» was issued and came into force in Spain in 2008. The objective of this study is to explore the impact of the new standard in the disclosure of mandatory social and environmental information. To that end the content analysis of the annual reports for 2007 and 2008 was carried out and two disclosure indexes were developed. Results evidence a high level of compliance with the standard but low quality information. Companies under study seem to respond to changes in the regulatory framework accepting it but in many cases only symbolically. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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