Abstract
Drawing a framework from Gibbins et al. (1990), uses information collected from field interviews to isolate those factors which influence the voluntary disclosure practices of New Zealand life insurance companies. Interview evidence suggests that voluntary disclosure is a multi‐dimensional phenomenon that is influenced by both firm‐specific antecedents such as company culture and environmental conditions, for example, the state of market competition. Gibbins et al. (1990) refer to these organizational and environmental determinants of corporate disclosure as ritualism and opportunism. The results of this study thus provide important insights into the voluntary disclosure practices of life insurance companies. Also concludes that field‐based research carried out within a sound conceptual framework could make a valuable contribution to the accounting literature and complement the results obtained in studies utilizing more conventional statistical techniques.
Subject
Economics, Econometrics and Finance (miscellaneous),Accounting
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