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Globalization of Stock Markets and Foreign Listing Requirements: Voluntary Disclosures by Continental European Companies Listed on the London Stock Exchange

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  • G K Meek

    (Okalahoma State University)

  • S J Gray

    (University of Glasgow)

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    Abstract

    This study investigates the extent to which the disclosure requirements of the London Stock Exchange relating to company annual reports are complied with or exceeded by Continental European companies listed on the Exchange. It was found that the companies exceeded Exchange requirements through a wide range of voluntary disclosures, which in some cases were substantial. The significance of the Stock Exchange requirements appeared to be relatively minimal compared to competitive pressures associated with the need to raise capital in the international capital market context. At the same time, there were persistent national characteristics in the pattern of items voluntarily disclosed.© 1989 JIBS. Journal of International Business Studies (1989) 20, 315–336

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    Bibliographic Info

    Article provided by Palgrave Macmillan in its journal Journal of International Business Studies.

    Volume (Year): 20 (1989)
    Issue (Month): 2 (June)
    Pages: 315-336

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    Handle: RePEc:pal:jintbs:v:20:y:1989:i:2:p:315-336

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    Cited by:
    1. Leuz, Christian & Wüstemann, Jens, 2003. "The role of accounting in the German financial system," CFS Working Paper Series, Center for Financial Studies (CFS) 2003/16, Center for Financial Studies (CFS).
    2. Cravens, Karen S. & Oliver, Elizabeth Goad, 2000. "The Influence of Culture on Pension Plans," The International Journal of Accounting, Elsevier, Elsevier, vol. 35(4), pages 521-537, 010.
    3. Beattie, Vivien & Jones, Michael John, 2001. "A six-country comparison of the use of graphs in annual reports," The International Journal of Accounting, Elsevier, Elsevier, vol. 36(2), pages 195-222, 05.
    4. Heger Gabteni, 2011. "Construction d'un score de publication volontaire entendu comme une mesure de la communication financière en période pre/post IFRS," Post-Print, HAL hal-00650431, HAL.
    5. Norhani Aripin & Greg Tower & Grantley Taylor, 2011. "Insights on the diversity of financial ratios communication," Asian Review of Accounting, Emerald Group Publishing, Emerald Group Publishing, vol. 19(1), pages 68-85, May.
    6. Sidney Gray & Kenth Skogsvik, 2004. "Voluntary disclosures of quoted pharmaceutical companies in Sweden and the UK: the development over the period 1984-98," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 13(4), pages 787-805.
    7. Sophie Audousset-Coulier, 2008. "Les déterminants de la publication volontaire des honoraires d'audit par les sociétés cotées françaises en 2002 et 2003," Post-Print, HAL halshs-00522305, HAL.
    8. Jiří Strouhal & Marie Paseková & Libuše Müllerová, 2011. "Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective," European Financial and Accounting Journal, University of Economics, Prague, University of Economics, Prague, vol. 2011(1), pages 39-59.
    9. Garrido, Pascual & Leon, Angel & Zorio, Ana, 2002. "Measurement of formal harmonization progress:: The IASC experience," The International Journal of Accounting, Elsevier, Elsevier, vol. 37(1), pages 1-26.
    10. Susan Bartlett & Michael John Jones, 1997. "Annual reporting disclosures 1970-90: an exemplification," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 7(1), pages 61-80.
    11. Corinne Bessieux-Ollier & Elisabeth Walliser, 2012. "Why firms listed on an unregulated financial market comply voluntarily with IFRS: An empirical analysis with French data," Post-Print, HAL hal-00690935, HAL.
    12. Ali Fekrat, M. & Inclan, Carla & Petroni, David, 1996. "Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data," The International Journal of Accounting, Elsevier, Elsevier, vol. 31(2), pages 175-195.
    13. Chau, Gerald K. & Gray, Sidney J., 2002. "Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore," The International Journal of Accounting, Elsevier, Elsevier, vol. 37(2), pages 247-265.

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