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| Tekijä: | Archambault, J.J. Archambault, M.E. |
| Otsikko: | A multinational test of determinants of corporate disclosure |
| Lehti: | International Journal of Accounting
2003 : VOL. 38:2, p. 173-194 |
| Asiasana: | Culture Disclosure Economic systems Financing Political systems |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA