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Corporate financial disclosure in emerging markets: Does economic development matter?

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  • Salter, Stephen B.
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-45JXCDP-Y/2/9c6c925a14f46d519ab7e7d21a1be4f2
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    Bibliographic Info

    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 33 (1998)
    Issue (Month): 2 ()
    Pages: 211-234

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    Handle: RePEc:eee:accoun:v:33:y:1998:i:2:p:211-234

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    Web page: http://www.elsevier.com/locate/inca/620179

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Belkaoui, Ahmed, 1983. "Economic, political, and civil indicators and reporting and disclosure adequacy: Empirical investigation," Journal of Accounting and Public Policy, Elsevier, vol. 2(3), pages 207-219.
    2. Adler, Michael & Dumas, Bernard, 1975. "Optimal International Acquisitions," Journal of Finance, American Finance Association, vol. 30(1), pages 1-19, March.
    3. Cooke, Terence E. & Wallace, R. S. Olusegun, 1990. "Financial disclosure regulation and its environment: A review and further analysis," Journal of Accounting and Public Policy, Elsevier, vol. 9(2), pages 79-110.
    4. Alford, Alan & Folks, William R, Jr, 1996. "A Test for Increased Capital Market Integration," The Financial Review, Eastern Finance Association, vol. 31(1), pages 1-23, February.
    5. Errunza, Vihang & Losq, Etienne, 1985. " International Asset Pricing under Mild Segmentation: Theory and Test," Journal of Finance, American Finance Association, vol. 40(1), pages 105-24, March.
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    Cited by:
    1. Guillamon-Saorin, Encarna & Sousa, Carlos M.P., 2010. "Press release disclosures in Spain and the UK," International Business Review, Elsevier, vol. 19(1), pages 1-15, February.
    2. Van Geyt, Debby & Van Cauwenberge, Philippe & Vander Bauwhede, Heidi, 2014. "Does high-quality corporate communication reduce insider trading profitability?," International Review of Law and Economics, Elsevier, vol. 37(C), pages 1-14.
    3. Godfred A. Bokpin & Zangina Isshaq, 2009. "Corporate governance, disclosure and foreign share ownership on the Ghana Stock Exchange," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 688-703, August.
    4. Elena Barbu, 2005. "Une Meilleure Connaissance De L'Environnement Comptable : Condition Sine Qua Non D'Une Meilleure Comprehension De L'Harmonisation Comptable Internationale," Post-Print halshs-00581120, HAL.
    5. PatrĂ­cia Teixeira Lopes & LĂșcia Lima Rodrigues, 2006. "Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange," FEP Working Papers 209, Universidade do Porto, Faculdade de Economia do Porto.
    6. Archambault, Jeffrey J. & Archambault, Marie E., 2003. "A multinational test of determinants of corporate disclosure," The International Journal of Accounting, Elsevier, vol. 38(2), pages 173-194.
    7. Monir Zaman Mir & Bikram Chatterjee & Abu Shiraz Rahaman, 2009. "Culture and corporate voluntary reporting: A comparative exploration of the chairperson's report in India and New Zealand," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 639-667, August.
    8. Sulaiman Abdullah Saif Alnasser & Joriah Muhammed, 2012. "Introduction to corporate governance from Islamic perspective," Humanomics: The International Journal of Systems and Ethics, Emerald Group Publishing, vol. 28(3), pages 220-231, August.
    9. Williams, S. Mitchell, 2004. "An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K," The International Journal of Accounting, Elsevier, vol. 39(1), pages 71-92.
    10. Williams, S. Mitchell, 1999. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory," The International Journal of Accounting, Elsevier, vol. 34(2), pages 209-238, 06.
    11. Dong, Minyue & Stettler, Alfred, 2011. "Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies," The International Journal of Accounting, Elsevier, vol. 46(3), pages 271-303, September.
    12. Jaggi, Bikki & Low, Pek Yee, 2000. "Impact of Culture, Market Forces, and Legal System on Financial Disclosures," The International Journal of Accounting, Elsevier, vol. 35(4), pages 495-519, 010.

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