haku: @freeterm Transparency / yhteensä: 30
viite: 18 / 30
| Tekijä: | Bushman, R.M. Piotroski, J.D. Smith, A.J. |
| Otsikko: | What determines corporate transparency? |
| Lehti: | Journal of Accounting Research
2004 : MAY, 42:2, p. 207-252 |
| Asiasana: | Financial reporting Information International |
| Vapaa asiasana: | Transparency |
| Kieli: | eng |
| Tiivistelmä: | This paper investigates corporate transparency, (here as: corp-transp. - for transparency as: transp.) defined as the availability of firm-specific information to those outside publicly traded firms. Corp-transp. is conceptualized within a country as output from a multifaceted system whose components collectively produce, gather, validate, and disseminate information. A range of measures is factor-analyzed capturing countries' firm-specific information environments, isolating two distinct factors. It is investigated whether these factors vary with countries' legal/judicial regimes and political economies. The main multivariate result is that the governance transp. factor is primarily related to a country's legal/judicial regime, whereas the financial transp. factor is primarily related to political economy. |
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