The determinants of disclosing alternative performance measures

Simple item page
dc.contributor.advisorBraam, G.J.M.
dc.contributor.authorBrinkman, Erik
dc.date.issued2019-07-03
dc.description.abstractFirms around the world have increasingly engaged in the disclosure of alternative performance measures. Prior research has found that managers can disclose such measures for informative or opportunistic reasons. However, evidence on the contextual factors that influence the likelihood of firms disclosing such measures is scarce. This thesis investigates which contextual factors influence the decision to disclose alternative performance measures. Using a worldwide sample of 926 high and mid-cap firms over the period 2013-2017, the results from a multilevel logistic regression indicate that the accounting standards followed, board independence and the legal system significantly influence the decision to disclose alternative performance measures. Moreover, it is found that the effect of board independence on alternative performance disclosure depends on the legal system. The findings contribute to the literature by providing international evidence on the context in which firms are likely to disclose alternative performance measures.en_US
dc.identifier.urihttps://theses.ubn.ru.nl/handle/123456789/8370
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationAccounting & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleThe determinants of disclosing alternative performance measuresen_US
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
MTHEC RU Erik Brinkman s4480805.pdf
Size:
452.61 KB
Format:
Adobe Portable Document Format
Download
Collections
Faculteit der Managementwetenschappen