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Secrecy versus Transparency: a comparative study of social and environmental disclosure practice in Croatian and Swedish corporations
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
PwC, Malmö, Sweden.
Mazars, Copenhagen, Denmark.
2012 (English)In: Journal of East-West Business, ISSN ISSN: 1066-9868, Vol. 18, no 4, 321-336 p.Article in journal (Refereed) Published
Abstract [en]

Both agency, institutional, and cultural factors seem to explain transparency and disclosure practice. The aim of this study is to make a comparative study of disclosure practice among listed corporations in Croatia and Sweden. The study shows that Swedish corporations disclose significantly more social disclosures than Croatian corporations. Size and industry have a strong explanatory power in Sweden. In Croatia, industry has some explanatory power but surprisingly not firm size. However, unlike Sweden, the variable audit firm has an explanatory power in Croatia.

Place, publisher, year, edition, pages
Taylor & Francis, 2012. Vol. 18, no 4, 321-336 p.
Keyword [en]
accounting values, audit firm, comparative study
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-126979DOI: 10.1080/10669868.2012.747119OAI: oai:DiVA.org:liu-126979DiVA: diva2:918377
Funder
Torsten Söderbergs stiftelse
Available from: 2016-04-11 Created: 2016-04-11 Last updated: 2016-04-26

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ReferencesLink to record
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