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A multinational test of determinants of corporate disclosure

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  • Archambault, Jeffrey J.
  • Archambault, Marie E.

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  • Archambault, Jeffrey J. & Archambault, Marie E., 2003. "A multinational test of determinants of corporate disclosure," The International Journal of Accounting, Elsevier, vol. 38(2), pages 173-194.
  • Handle: RePEc:eee:accoun:v:38:y:2003:i:2:p:173-194
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    References listed on IDEAS

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    1. Miller, Merton H & Rock, Kevin, 1985. " Dividend Policy under Asymmetric Information," Journal of Finance, American Finance Association, vol. 40(4), pages 1031-1051, September.
    2. 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;Academy of International Business, vol. 26(3), pages 555-572, September.
    3. 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, June.
    4. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
    5. Rafael La Porta & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, 1998. "Law and Finance," Journal of Political Economy, University of Chicago Press, vol. 106(6), pages 1113-1155, December.
    6. 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.
    7. 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;Academy of International Business, vol. 26(3), pages 655-669, September.
    8. 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.
    9. 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.
    10. 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.
    11. 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.
    12. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April.
    13. 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.
    14. 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.
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    Cited by:

    1. Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang, 2006. "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 181-218.
    2. repec:gam:jijfss:v:6:y:2018:i:1:p:5-:d:125056 is not listed on IDEAS
    3. 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 halshs-00522305, HAL.
    4. Ala’ Hussein Albawwat & Mohamad Yazis Ali Basah, 2015. "The Impact of Shariah Approved Companies on the Relationship between Corporate Governance Structure and Voluntary Disclosure of Interim Financial Reporting in Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 66-85, April.
    5. Al-Akra, Mahmoud & Jahangir Ali, Muhammad & Marashdeh, Omar, 2009. "Development of accounting regulation in Jordan," The International Journal of Accounting, Elsevier, vol. 44(2), pages 163-186, June.
    6. repec:spr:manint:v:54:y:2014:i:1:d:10.1007_s11575-013-0194-z is not listed on IDEAS
    7. 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-00650431, HAL.
    8. Domenico Campa & María del Mar Camacho Miñano, 2013. "Opportunistic earnings manipulation among bankrupt unlisted firms - How and when they do that -
      [Manipulación de resultados oportunista entre empresas en concurso no cotizadas – cómo y cuando lo ha
      ," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 13-05, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
    9. Pascal Dumontier, 2004. "Essor des marchés boursiers et croissance de l’immatériel:de nouveaux défis pour la comptabilité," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 11-32, June.
    10. AERTS, Walter & TARCA, Ann, 2008. "The effect of institutional setting on attributional content in management commentary reports," Working Papers 2008010, University of Antwerp, Faculty of Applied Economics.
    11. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007. "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, vol. 42(1), pages 25-56.
    12. Guillamon-Saorin, Encarna & Sousa, Carlos M.P., 2010. "Press release disclosures in Spain and the UK," International Business Review, Elsevier, vol. 19(1), pages 1-15, February.
    13. Kang, Helen H. & Gray, Sidney J., 2011. "Reporting intangible assets: Voluntary disclosure practices of top emerging market companies," The International Journal of Accounting, Elsevier, vol. 46(4), pages 402-423.
    14. Dong, Minyue & Stettler, Alfred, 2011. "Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies," The International Journal of Accounting, Elsevier, vol. 46(3), pages 271-303, September.
    15. Clare Roberts & Yue Wang, 2009. "Accounting harmonization and the value-relevance of dirty surplus accounting flows," Review of Accounting and Finance, Emerald Group Publishing, vol. 8(4), pages 340-368, October.
    16. Monir Zaman Mir & Bikram Chatterjee & Abu Shiraz Rahaman, 2009. "Culture and corporate voluntary reporting: A comparative exploration of the chairperson's report in India and New Zealand," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 639-667, July.
    17. Assenso-Okofo, Oheneba & Ali, Muhammad Jahangir & Ahmed, Kamran, 2011. "The Development of Accounting and Reporting in Ghana," The International Journal of Accounting, Elsevier, vol. 46(4), pages 459-480.
    18. Hubert De La Bruslerie & Heger Gabteni, 2010. "Voluntary financial disclosure, the introduction of IFRS and long-term communication policy: An empirical test on French firms," Post-Print halshs-00636602, HAL.
    19. Vastola, Vincenzo & Russo, Angeloantonio & Vurro, Clodia, 2017. "Dealing with Cultural Differences in Environmental Management: Exploring the CEP-CFP Relationship," Ecological Economics, Elsevier, vol. 134(C), pages 267-275.

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