5. BIBLIOGRAFÍA

• Álvarez, R.; Bégue, M, y Lanero, J. J. [2000]: «Le vocabulaire gonvernemental espagnol (1979–1996)», Mots, n.° 62, pp. 31–47.
   Google Scholar
• Andrew, B. H.; Gul, F. A.; Guthrie, J. E., y Teoh, H. Y. [1989]: «A note on corporate social disclosure practices in developing countries: The case of Malaysia and Singapore», British Accounting Review, Vol. 21, pp. 371–376.
   Google Scholar
• Angla jiménez, J. J.; Rodríguez merayo, M. A.; Vidal blasco, M. A., y Travé bautista, M. A. [2002]: La información consolidada divulgada por los grupos de sociedades que cotizan en las bolsas de valores españolas: Factores explicativos, Comunicación presentada al X Encuentro ASEPUC.
   Google Scholar
• Archel domench, P,. y Lizarraga dallo, F. [2001]: «Algunos determinantes de la información medioambiental divulgada por empresas españolas cotizadas», Revista de Contabilidad, Vol. 4, n.° 7, pp. 129–153.
   Google Scholar
• Atiase, R. K. [1987]: «Market Implications of Predisclosure Information: Size and Exchange Effects», Journal of Accounting Review, Vol. 25, n.° l, Spring, pp. 168–176.
   Google Scholar
• Blasius, J., y Greenacre, M. [1994]: «Computation of Correspondence Analysis» in Correspondence Analysis in the Social Sciences, edited by GREENACRE, M. and BLASIUS, J. (London: Academic Press).
   Google Scholar
• Buzby, S. L. [1975]: «Company Size, Listed Versus Unlisted Stocks, and the Extent of Financial Disclosure», Journal of Accounting Review, Vol. 13, n.° 1, pp. 16–37.
   Google Scholar
• Carmona, S., y Carrasco, F. [1988]: «Información de contenido social y estados contables: Una aproximación empírica y algunas consideraciones teóricas», Actualidad Financiera, n.° 41, pp. 2175–2192.
   Google Scholar
• Cavagua, S.; Brightman, C., y Aked, M. [2000]: «The Increasing Importance of Industry Factors», Financial Analyst Journal, September/October, pp. 41–54.
   Google Scholar
• Chow, C. W., y Wong-Boren, A. [1987]: «Voluntary Financial Disclosure by Mexican Corporations», Accounting Review, Vol. LXII, n.° 3, pp. 533–541.
   Google Scholar
• Clavel, J. G.; Ortiz, E., y Martínez, I. [2002]: «Factors which influence disclosure about human resources. An international comparison based on disclosure issued in Form 20-F and Anual Reports», Incluido en Conference Volume of IMPS 2001 (Tokyo: Springer Verlag).
   Google Scholar
• Cooke, T. E. [1989]: «Disclosure in the Corporate Annual Reports of Swedish Companies», Accounting and Business Research, Vol. 19, n.° 74, pp. 113–124.
   Google Scholar
• Depoers, F. [2000]: «A cost-benefit study of voluntary disclosure: some empirical evidence from French listed Companies», European Accounting Review, Vol. 9, n.° 2, pp. 245–263.
   Google Scholar
• Espinosa blasco, M., y Sabater marcos, A. M. [2002): Deteiminantes de calidad en la información voluntaria para empresas del mercado continuo español Un análisis empírico, Comunicación presentada al X Encuentro ASEPUC.
   Google Scholar
• Gandía cabedo, J. L. [2000]: La divulgación de información sobre intangibles en internet: evidencia internacional, Ponencia a la VI Jornada de Trabajo sobre Análisis Contable de ASEPUC.
   Google Scholar
• García benau, M. A., y Monterrey mayoral, J. [1993]: «La revelación voluntaria en las compañías españolas cotizadas en bolsa», Revista Española de Financiación y Contabilidad, Vol. XXII, n.° 74, pp. 53–70.
   Google Scholar
• Giegler, H., y Klein, H. [1994]: «Correspondence Analysis of textual data from personal advertisements», in Coirespondence Analysis in the Social Sciences, edited by GREENACRE, M. and BLASIUS, J. (London: Academic Press).
   Google Scholar
• Gray, R.; Kouhy, R. y Lavers, S. [1995]: «Corporate social and environmental reporting- a review of the literature and longitudinal study of UK disclosure», Accounting, Auditing, and Accountability Journal, Vol. 8, n.° 2, pp. 47–77.
   Google Scholar
• Gray, S. J.; Meek, G. K., y Roberts, C. B. [1995]: «International Capital Market Pressures and Voluntary Annual Report Disclosures by US and UK Multinationals», Journal of International Financial Management and Accounting, Vol. 6, n.° 1, pp. 43–68.
   Google Scholar
• Greenacre, M. [1984]: Theory and Applications of Correspondence Analysis (London: Academic Press).
   Google Scholar
• Greenacre, M. [1986]: «SimCA: A Program to Perform Simple Correspondence Analysis», American Statistician, Vol. 51, pp. 230–231.
   Google Scholar
• Greenacre, M. [1994]: «Correspondence Analysis and its Interpretation», in Correspondence Analysis in the Social Sciences, edited by GREENACRE, M. and BLASIUS, J. (London: Academic Press).
   Google Scholar
• Kreuze, J. G.; Newell, G. E., y Newell, S. J. [1996]: «Environmental disclosures: What companies are reporting», Management Accounting, Jul, Vol. 78, Issue 1, pp. 37–46.
   Google Scholar
• Larrán jorge, M., y Giner inchausti, B. [2001]: La oferta de información financiera en internet: Un estudio de las grandes compañías españolas, Comunicación presentada al XI Congreso AECA.
   Google Scholar
• Lang, M. y Lundholm, R. [1993]: «Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures», Journal of Accounting Research, Vol. 31, n.° 2, pp. 246–271.
   Web of Science ®Google Scholar
• Lebart, L.; Salem, A.; Berry, E. [1991]: Recent development in the statistical processing of textual data, Applied Stoch. Model and Data Analysis, 7, p. 47–62.
   Google Scholar
• Lynn, M. [1992]: «A note on corporate social disclosure in Hong Kong», British Accounting Review, Vol. 24, pp. 105–110.
   Google Scholar
• Morineau, A., y Morin, S. [2000]: Pratique du traitement des enquêtes (Illustrations SPAD Cisia: París).
   Google Scholar
• Napez, A. B., y Naser, K. [2000]: «Empirical evidence on corporate social disclosure (CSD) practices in Jordan», International Journal of Commerce and Management, Vol. 10, n.° 3 y 4, pp. 18–34.
   Google Scholar
• Neuendorf, K. [2002]: The Content Analysis Guidebook (Sage Publications, California: Thousand Oaks).
   Google Scholar
• Olson, B. [1994]: «Sex and the soaps: a comparative content analysis of health issues», Journalism Quaterly, 71, pp. 840–850.
   Google Scholar
• Pileggi, M.; Grabe, M. E.; Holderman, L., y De montigny, M. [2000]: «Business as usual: The American dream in Hollywood business films», Mass Communication and Society, 3, pp. 207–228.
   Google Scholar
• Savage, A. A. [1994]: Corporate social disclosure practices in South Africa, social and environmental accounting, Centre for Social and Environmental Accounting Research, University of Dundee, U.K.
   Google Scholar
• Sierra fernández, M., y Rojo ramírez, A. A. [2002]: La revelación de información sobre activos intangibles en la gran empresa española. Un estudio empírico», Comunicación presentada al X Encuentro ASEPUC.
   Google Scholar
• SEC [1999]: International Disclosure Standards, Final Rule S7–3–99 available on SEC web site at
   Google Scholar
• Singh, D. R., y Ahuja, J. M. [1983]: «Corporate social reporting in India», International Journal of Accounting Education and Research, Vol. 18, pp. 151–169.
   Google Scholar
• Street, D. L., y Bryant, S. M. [2000]: «Disclosure Level and Compaliance with IASs: A Comparison of Companies With and Without U.S. listings and Filings», International Journal of Accounting, Vol. 35, n.° 3, pp. 305–329.
   Google Scholar
• Vanstraelen, A.; Zarzeski, M. T., y Robb, S. W. G. [2002]: «The relationship of corporate nonfinancial disclosure practices and financial analyst behaviour across three European countries», Comunicación presentada al XXV Congreso Anual de la EAA.
   Google Scholar
• Wailage, R. S. O.; Naser, K., y Mora, A. [1994]: «The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain», Accounting and Business Research, Vol. 25, n.° 97, pp. 41–53.
   Google Scholar
• Watt, J., y Welch, A. [1983]: «Effects of static and dynamic complexity on children's attention and recall of televised instruction», en Children's understanding of television: Research on attention and comprehension (New York: Academic Press).
   Google Scholar
• Whissell, C. [1996]: «Traditional and emotional stylometric analysis of the songs of Beatles Paul McCartney and John Lennon», Computers and the Humanities, 30, pp. 257–265.
   Google Scholar