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- Tagesson, Torbjörn, 1969-, et al.
(author)
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Secrecy versus Transparency : A Comparative Study of Social and Environmental Disclosure Practice in Croatian and Swedish Corporations
- 2012
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In: Journal of East-West Business. - : Taylor & Francis Group. - 1066-9868 .- 1528-6959. ; 18:4, s. 321-336
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Journal article (peer-reviewed)abstract
- 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.
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