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| Author: | Jaggi, B. Low, P.Y. |
| Title: | Impact of culture, market forces, and legal system on financial disclosures |
| Journal: | International Journal of Accounting
2000 : VOL. 35:4, p. 495-519 |
| Index terms: | CULTURE DISCLOSURE LEGAL SYSTEMS MULTINATIONAL COMPANIES |
| Language: | eng |
| Abstract: | This study examines the impact of legal systems (LSs) on finacial disclosures by firms from different countries. The results indicate that firms from common law countries are associated with higher financial disclosures compared to firms from code law countries. The findings also reveal that cultural values have an insignificant impact on financial disclosures by firms from common law countries, and the results on firms from code law countries provide mixed signals. |
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