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Corporate disclosure determinants: a cross-country investigation

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  • Farina, Vincenzo

Abstract

The wave of bankruptcies that have followed one upon the other in recent years as the consequence of financial scandals and the integration among the financial systems of various countries have given rise to a search for mechanisms suitable for protecting investors and regulating growing capital flows. More and more frequently, scholars are looking upon the disclosure as a very important tool within the context of the said mechanisms. The factors affecting the actual disclosure levels are analyzed through an empirical verification based on data relative to a sample of 45 countries. The initial evidence suggests that disclosure is affected both by the efficiency in the application of the judicial procedures and by factors directly connected with the national culture.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 5676.

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Date of creation: 2005
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Handle: RePEc:pra:mprapa:5676

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Keywords: Corporate Disclosure; Judicial Enforcement; National Culture;

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  7. Bianco, Magda & Jappelli, Tullio & Pagano, Marco, 2002. "Courts and Banks: Effects of Judicial Enforcement on Credit Markets," CEPR Discussion Papers 3347, C.E.P.R. Discussion Papers.
  8. Armando Castelar Pinneiro & CĂ©lia Cabral, 1999. "Credit Markets in Brazil: The Role of Judicial Enforcement and Other Institutions," Research Department Publications 3066, Inter-American Development Bank, Research Department.
  9. Levine, Ross, 1998. "The Legal Environment, Banks, and Long-Run Economic Growth," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 30(3), pages 596-613, August.
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  11. MacArthur, John B., 1996. "An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements," The International Journal of Accounting, Elsevier, vol. 31(2), pages 213-237.
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