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| Author: | Salter, S. |
| Title: | Corporate financial disclosure in emerging markets: does economic development matter? |
| Journal: | International Journal of Accounting
1998 : VOL. 33:2, p. 211-234 |
| Index terms: | ACCOUNTING CORPORATE FINANCE DEVELOPMENT ECONOMICS |
| Language: | eng |
| Abstract: | This paper breaks with previous research by concentrating on emerging market economies rather than developing countries. It sets the relationship between corporate financial disclosure and the sophistication of economies and capital markets within the context of the extant Cooke and Wallace (1990) model. It finds that, as posited in the models, firms in developed market economies have a significantly higher mean level of effective disclosure than those in emerging market economies. |
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