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| Tekijä: | Williams, S.M. |
| Otsikko: | An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K |
| Lehti: | International Journal of Accounting
2004 : VOL. 39:1, p. 71-92 |
| Asiasana: | International accounting Information technology Communication Disclosure Companies Case studies |
| Kieli: | eng |
| Tiivistelmä: | This study examines the association between five societal variables political and civil system, cultural values, type of legal system, level of economic development, and equity market features and the amount of corporate disclosure on the Year 2000 (Y2K) technological dilemma. Data are collected from the 1997/1998 fiscal-year annual reports of 1618 publicly listed firms spanning 17 nations. Empirical findings indicate among others that the amount of Y2K disclosure varied significantly across national boundaries. Statistical analysis indicates a strong positive association btw. the amount of Y2K disclosure and the level of (a) political rights and civil liberties and (b) economic development. Results also imply publicly listed firms in Common Law nations disclose more Y2K information than counterparts in RomanGerman Law nations. |
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