The Impact of Firm Ownership Structure on Voluntary Disclosure: Empirical Evidence from Czech Annual Reports

We investigate the impact of ownership structure on the extent of voluntary financial disclosure by examining the cross‐sectional variation in the extent of disclosure by newly privatized Czech firms. Owners derive benefits directly from the firm (private benefits of control) and from changes in sha...

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Veröffentlicht in:	The Journal of business (Chicago, Ill.) Ill.), 2004-07, Vol.77 (3), p.457-491
Hauptverfasser:	Makhija, Anil K., Patton, James M.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Annual reports Business ownership Business structures Business studies Capital markets Capital structure Czechoslovakia Disclosure Empirical research Enterprises Experiments Financial disclosure Financial reporting Financial statements Hypotheses Investment advisors Investment funds Investors Ownership Privatization Shareholders Stock shares Stockholders Studies Vouchers
Online-Zugang:	Volltext
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