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A multinational test of determinants of corporate disclosure

  • Archambault, Jeffrey J.
  • Archambault, Marie E.
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 38 (2003)
    Issue (Month): 2 ()
    Pages: 173-194

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    Handle: RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194
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    1. Salter, Stephen B., 1998. "Corporate financial disclosure in emerging markets: Does economic development matter?," The International Journal of Accounting, Elsevier, vol. 33(2), pages 211-234.
    2. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert W., 1998. "Law and Finance," Scholarly Articles 3451310, Harvard University Department of Economics.
    3. 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.
    4. Archambault, Jeffrey J. & Archambault, Marie E., 1999. "A cross-national test of determinants of inflation accounting practices," The International Journal of Accounting, Elsevier, vol. 34(2), pages 189-207, 06.
    5. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-38, May.
    6. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan, vol. 26(3), pages 555-572, September.
    7. Fargher, Neil & Taylor, Mark H. & Simon, Daniel T., 2001. "The demand for auditor reputation across international markets for audit services," The International Journal of Accounting, Elsevier, vol. 36(4), pages 407-421, 012.
    8. Miller, Merton H & Rock, Kevin, 1985. " Dividend Policy under Asymmetric Information," Journal of Finance, American Finance Association, vol. 40(4), pages 1031-51, September.
    9. Harrison, Graeme L. & McKinnon, Jill L., 1986. "Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation," Accounting, Organizations and Society, Elsevier, vol. 11(3), pages 233-252, May.
    10. 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.
    11. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
    12. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April.
    13. 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.
    14. Ryh-song Yeh & John J Lawrence, 1995. "Individualism and Confucian Dynamism: A Note on Hofstede's Cultural Root to Economic Growth," Journal of International Business Studies, Palgrave Macmillan, vol. 26(3), pages 655-669, September.
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