A multinational test of determinants of corporate disclosure
Authors:
- Jeffrey J. ArchambaultJAJeffrey J. Archambault
- Marie E. ArchambaultMAMarie E. Archambault
- 1 June 2003
- journal article
- Published by World Scientific Pub Co Pte Ltd in The International Journal of Accounting
- Vol. 38 (2) , 173-194
Abstract
No abstract availableKeywords
This publication has 23 references indexed in Scilit:
- The demand for auditor reputation across international markets for audit servicesThe International Journal of Accounting, 2001
- The effect of international institutional factors on properties of accounting earningsJournal of Accounting and Economics, 2000
- A cross-national test of determinants of inflation accounting practicesThe International Journal of Accounting, 1999
- ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSISThe British Accounting Review, 1999
- Religion: A Confounding Cultural Element in the International Harmonization of Accounting?Abacus, 1993
- An Empirical test of a Judgemental International Classification of Financial Reporting PracticesJournal of International Business Studies, 1993
- Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock ExchangesJournal of International Financial Management & Accounting, 1992
- Financial disclosure regulation and its environment: A review and further analysisJournal of Accounting and Public Policy, 1990
- Towards a Theory of Cultural Influence on the Development of Accounting Systems InternationallyAbacus, 1988
- Economic, political, and civil indicators and reporting and disclosure adequacy: Empirical investigationJournal of Accounting and Public Policy, 1983