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| Author: | Frost, C. Pownall, G. |
| Title: | Accounting disclosure practices in the United States and the United Kingdom |
| Journal: | Journal of Accounting Research
1994 : SPRING, VOL. 32:1, p. 75-102 |
| Index terms: | USA UNITED KINGDOM DISCLOSURE |
| Language: | eng |
| Abstract: | This paper examines the frequency and timing of accounting disclosures made by domestic and foreign firms listingsecurities in either the US, the UK, or both. The authors examine differences in disclosure rules between the two jurisdictions and in firms' compliance with these disclosure rules. They also investigate the association between the frequency and timing of their sample firms' accounting disclosures and five factors which vary both within and between jurisdictions. |
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