This article investigates the factors that influence disclosure about sources of competitive advantage in companies' annual reports, focused in Resource Based View. Several hypotheses are expounded about six possible explanatory factors for the disclosure of sources of competitive advantage: size, profitability, growth, industry, market share and ownership concentration. Hypotheses are expounded based in contractual, political process, signal process and proprietary cost theories. Results show that disclosure about sources of competitive advantage is positive related with size and negative with ownership diffusion and manufacturer industry. Size and industry also explains the information disclosure about human capital, structural capital, relational capital, capabilities and strategy.
|Translated title of the contribution||Explanatory factors of voluntary information disclosure of the sources of business competitive advantage|
|Number of pages||35|
|Journal||Revista Espanola de Financiacion y Contabilidad|
|Publication status||Published - 2004|