Firm characteristics and voluntary disclosure of geographic segment data by US multinational companies
AbstractThis study examines the role of firm specific factors such as size, leverage and assets-in-place in determining the level of voluntary disclosure of interim data on foreign operations made by US multinational companies. While prior studies test the impact of firm characteristics on the level of voluntary disclosure of segment data of Australian and New Zealand companies, no research to date has conducted such investigation with respect to the US multinational companies. The results of this study indicate that firm size, leverage and assets-in-place systematically influence the level of voluntary disclosure of geographic segment data of US multinational companies in interim periods. Thus, the study extends the existing disclosure literature by demonstrating that, among other things, certain firm-specific attributes significantly impact a US multinational company's decision to voluntarily disclose interim geographic segment data.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.
Volume (Year): 1 (2004)
Issue (Month): 3 ()
Contact details of provider:
Web page: http://www.inderscience.com/browse/index.php?journalID=41
US multinational companies; voluntary disclosure; geographic segment; interim disclosure; firm characteristics; firm size; leverage; assets-in-place; foreign operations.;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.