FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2080056643> ?p ?o ?g. }

• W2080056643 endingPage "892" @default.
• W2080056643 startingPage "866" @default.
• W2080056643 abstract "Purpose – The specific purpose of this study is to understand how firm size and public/private affiliation (employment status) affect voluntary disclosure decisions concerning quantitatively immaterial nonfinancial information. Although the prior disclosure literature is large and has considered a variety of factors including size and to a lesser degree employment status, this study offers a new perspective by considering both factors in the context of qualitative materiality. Design/methodology/approach – This paper presents 136 manager participants with 24 cues representing nonfinancial, realistic business events and solicits their disclosure judgments. The cues are adapted from Pinsker et al. and contain information that does not meet widely-accepted quantitative thresholds for disclosure (e.g. 5 percent of net income), yet were identified by the Securities and Exchange Commission (SEC) as more likely to be material. This paper uses a median split of total assets and total revenues to determine “large” and “small” firms. Managers' judgments are measured in an own-firm setting (The context is their current employer, which can be public or private.). Findings – This paper finds that disclosure is positively linked to firm size, but this paper do not find an employer status effect. Additional testing reveals that private firm managers are sensitive to SEC oversight and other external, competitive pressures, suggesting that they face mimetic pressures to behave like their public firm counterparts. In sum, their findings contribute significantly to the disclosure, strategic management, institutional theory and judgment-and-decision-making (JDM) literatures. Originality/value – Although there is a vast literature on public firm managers' voluntary disclosure behavior (mostly involving large firms), there is little research regarding the voluntary disclosure behavior of small or large private firm managers involving nonfinancial information." @default.
• W2080056643 created "2016-06-24" @default.
• W2080056643 creator A5019105908 @default.
• W2080056643 creator A5026987002 @default.
• W2080056643 creator A5086014931 @default.
• W2080056643 date "2013-10-07" @default.
• W2080056643 modified "2023-10-11" @default.
• W2080056643 title "Firm size and the voluntary disclosure of nonfinancial information by private versus public firm managers" @default.
• W2080056643 cites W1489140936 @default.
• W2080056643 cites W1507978786 @default.
• W2080056643 cites W1964418054 @default.
• W2080056643 cites W1973585726 @default.
• W2080056643 cites W1983848197 @default.
• W2080056643 cites W1989315800 @default.
• W2080056643 cites W1990343846 @default.
• W2080056643 cites W1991163083 @default.
• W2080056643 cites W2003993356 @default.
• W2080056643 cites W2005822636 @default.
• W2080056643 cites W2027125754 @default.
• W2080056643 cites W2031526968 @default.
• W2080056643 cites W2038444621 @default.
• W2080056643 cites W2050175305 @default.
• W2080056643 cites W2065351829 @default.
• W2080056643 cites W2065706705 @default.
• W2080056643 cites W2066197572 @default.
• W2080056643 cites W2069712330 @default.
• W2080056643 cites W2069772414 @default.
• W2080056643 cites W2085100070 @default.
• W2080056643 cites W2086440694 @default.
• W2080056643 cites W2094863662 @default.
• W2080056643 cites W2099208824 @default.
• W2080056643 cites W2125176077 @default.
• W2080056643 cites W2138067662 @default.
• W2080056643 cites W2148261182 @default.
• W2080056643 cites W2151222647 @default.
• W2080056643 cites W2151428644 @default.
• W2080056643 cites W2161498670 @default.
• W2080056643 cites W2323232920 @default.
• W2080056643 cites W2333168657 @default.
• W2080056643 cites W2476979324 @default.
• W2080056643 cites W267205712 @default.
• W2080056643 cites W3121643355 @default.
• W2080056643 cites W3121737050 @default.
• W2080056643 cites W3121842557 @default.
• W2080056643 cites W3122066931 @default.
• W2080056643 cites W3122155340 @default.
• W2080056643 cites W3122389139 @default.
• W2080056643 cites W3122475057 @default.
• W2080056643 cites W3122944231 @default.
• W2080056643 cites W3123245762 @default.
• W2080056643 cites W3123752264 @default.
• W2080056643 cites W3124046884 @default.
• W2080056643 cites W3124086880 @default.
• W2080056643 cites W3124226976 @default.
• W2080056643 cites W3124578327 @default.
• W2080056643 cites W3125322457 @default.
• W2080056643 cites W3125678752 @default.
• W2080056643 cites W3125717595 @default.
• W2080056643 cites W3125977553 @default.
• W2080056643 cites W3126052568 @default.
• W2080056643 cites W4298413470 @default.
• W2080056643 cites W1557501356 @default.
• W2080056643 doi "https://doi.org/10.1108/maj-01-2013-0800" @default.
• W2080056643 hasPublicationYear "2013" @default.
• W2080056643 type Work @default.
• W2080056643 sameAs 2080056643 @default.
• W2080056643 citedByCount "12" @default.
• W2080056643 countsByYear W20800566432015 @default.
• W2080056643 countsByYear W20800566432016 @default.
• W2080056643 countsByYear W20800566432018 @default.
• W2080056643 countsByYear W20800566432019 @default.
• W2080056643 countsByYear W20800566432020 @default.
• W2080056643 countsByYear W20800566432022 @default.
• W2080056643 countsByYear W20800566432023 @default.
• W2080056643 crossrefType "journal-article" @default.
• W2080056643 hasAuthorship W2080056643A5019105908 @default.
• W2080056643 hasAuthorship W2080056643A5026987002 @default.
• W2080056643 hasAuthorship W2080056643A5086014931 @default.
• W2080056643 hasConcept C107038049 @default.
• W2080056643 hasConcept C121955636 @default.
• W2080056643 hasConcept C123307717 @default.
• W2080056643 hasConcept C127413603 @default.
• W2080056643 hasConcept C138885662 @default.
• W2080056643 hasConcept C144024400 @default.
• W2080056643 hasConcept C144133560 @default.
• W2080056643 hasConcept C151730666 @default.
• W2080056643 hasConcept C15744967 @default.
• W2080056643 hasConcept C162853370 @default.
• W2080056643 hasConcept C190248442 @default.
• W2080056643 hasConcept C195487862 @default.
• W2080056643 hasConcept C2776035688 @default.
• W2080056643 hasConcept C2776305056 @default.
• W2080056643 hasConcept C2776950860 @default.
• W2080056643 hasConcept C2779055846 @default.
• W2080056643 hasConcept C2779343474 @default.
• W2080056643 hasConcept C36289849 @default.
• W2080056643 hasConcept C46312422 @default.
• W2080056643 hasConcept C78519656 @default.

• next