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Determinants of mandatory reporting: the influence of emerging markets

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  • Juan Pineiro-Chousa
  • Marcos Vizcaíno-González

Abstract

This research uses an instrumental variables approach to investigate the determinants of the proportion of countries with mandatory reporting by geographical area. The sample contains 62 countries grouped in 11 geographical areas. The results show that the proportion of countries with mandatory reporting depends negatively on the number of republican countries, and depends positively on the proportion of parliamentary countries, the presence of emerging markets, and the existence of pioneering countries in the field of non-financial reporting. Consequently, the presence of emerging markets in a certain geographical area appears as a key explanatory factor related to the adoption of a mandatory approach regarding reporting on non-financial information.

Suggested Citation

  • Juan Pineiro-Chousa & Marcos Vizcaíno-González, 2017. "Determinants of mandatory reporting: the influence of emerging markets," International Journal of Business and Emerging Markets, Inderscience Enterprises Ltd, vol. 9(1), pages 33-47.
    • Handle: RePEc:ids:ijbema:v:9:y:2017:i:1:p:33-47
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    Cited by:

    1. Juan Pineiro-Chousa & Marcos Vizcaíno-González, 2020. "A mathematical model for the role of third party funding in reputation building of academic institutions," Review of Managerial Science, Springer, vol. 14(2), pages 365-377, April.

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