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Drivers of corporate disclosure: a structural equation analysis in a Central European setting

机译：公司披露的驱动力：中欧环境下的结构方程分析

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Purpose - The purpose of this paper is to develop a network of interlinked hypotheses aboutrndeterminants of corporate disclosure in Central Europe - especially in Germany and Poland - andrnevaluate it empirically.rnDesign/methodology/approach - The hypotheses network is developed from literature andrnevaluated with structural equation modeling. Sixty annual reports from Germany and Poland havernbeen examined using an enhanced version of the PRISM-project content analysis approach with 118rnitems.rnFindings - Firm size and industry do not directly influence corporate disclosure but are mediated byrncrosslisting. The home country effect is of a direct and indirect nature with the latter being mediatedrnby firm size and crosslisting.rnResearch limitations/implications - Manual content analysis of reports limits validity, reliability,rnsample and country focus. Further research needs to address additional factors influencing corporaterndisclosure.rnPractical implications - Companies' disclosure quality seems to profit the most from crosslistingrnactivities as then listing requirements of several stock exchanges have to be fulfilled simultaneously.rnOriginality/value - By the rare application of structural equation analysis in corporate disclosurernliterature secondary effects that are mediated by crosslisting and have a strong influence on corporaterndisclosure are analyzed. These indirect relations of industry, country, and firm size are even strongerrnthan the direct ones that are intensively discussed in the literature.
机译：目的-本文的目的是建立一个有关中欧公司披露决定因素的相互联系的假设网络-尤其是在德国和波兰-进行实证评估。设计/方法/方法-假设网络是根据文献开发的，并通过结构方程式进行了评估。造型。德国和波兰的60份年度报告已使用PRISM项目内容分析方法的增强版本（含118个项目）进行了审查。研究发现-公司规模和行业不会直接影响公司的披露，而是通过交叉上市来实现。母国的影响具有直接和间接的性质，后者由公司规模和交叉列出来调节。研究限制/含义-报告的手动内容分析限制了有效性，可靠性，样本和国家重点。进一步的研究需要解决影响公司披露的其他因素。实践意义-公司的披露质量似乎从交叉上市活动中受益最大，因为随后必须同时满足多个证券交易所的上市要求。原始性/价值-通过结构方程分析的罕见应用在公司披露中，分析了交叉上市介导的，对公司披露有重大影响的文献次级影响。这些行业，国家和企业规模的间接关系甚至比文献中深入讨论的直接关系更强。

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