IDEAS home Printed from https://ideas.repec.org/a/pal/jintbs/v6y1975i2p15-24.html
   My bibliography  Save this article

Annual Report Disclosure: Are American Reports Superior?

Author

Listed:
  • M Edgar Barrett

    (Harvard University)

Abstract

This article examines the extent and quality of corporate financial disclosure among the largest publicly-held corporations in seven countries during the 1963 to 1972 period. The evidence presented suggests that the generalization of American superiority in annual report disclosure is a tenuous one at best.© 1975 JIBS. Journal of International Business Studies (1975) 6, 15–24

Suggested Citation

  • M Edgar Barrett, 1975. "Annual Report Disclosure: Are American Reports Superior?," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 6(2), pages 15-24, June.
    • Handle: RePEc:pal:jintbs:v:6:y:1975:i:2:p:15-24
    as

    Download full text from publisher

    File URL: http://www.palgrave-journals.com/jibs/journal/v6/n2/pdf/8490774a.pdf
    File Function: Link to full text PDF
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: http://www.palgrave-journals.com/jibs/journal/v6/n2/full/8490774a.html
    File Function: Link to full text HTML
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. d'Arcy, Anne & Grabensberger, Sonja, 2003. "The quality of Neuer Markt quarterly reports--an empirical investigation," The International Journal of Accounting, Elsevier, vol. 38(3), pages 329-346.
    2. Ayman Haddad & Wasim AlShattarat & Naser AbuGhazaleh & Haitham Nobanee, 2015. "The impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companies," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 5(2), pages 203-234, December.
    3. Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2013. "Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 136-150.
    4. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:jintbs:v:6:y:1975:i:2:p:15-24. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave-journals.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.