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Author:Hope, Ole-Kristian
Title:Firm level disclosure and relative roles of culture and legal origin
Journal:Journal of international financial management & accounting
2003 : AUTUMN, VOL. 14:3, p. 218-248
Index terms:Disclosure
Legal processes
Culture
Language:eng
Abstract:Neither legal origin nor culture dominates withrespect to overall explanatory power for variations in disclosure levels. Consequently, it is premature to write off culture as an important factor in the financial reporting environment.
SCIMA record nr: 256711
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