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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. |
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