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| Author: | Archambault, J.J. Archambault, M.E. |
| Title: | A multinational test of determinants of corporate disclosure |
| Journal: | International Journal of Accounting
2003 : VOL. 38:2, p. 173-194 |
| Index terms: | Culture Disclosure Economic systems Financing Political systems |
| Language: | eng |
| Abstract: | A model of cultural, national and corporate factors that influence the financial disclosure of corporations is developed. Then the model is tested empirically using a sample of companies from 33 countries. The literature on disclosure is extended by considering a larger number of variables that represent determinants of disclosure and by empirically testing the model using a larger number of countries than prior studies. |
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