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FACTORS INFLUENCING VOLUNTARY ANNUAL-REPORT DISCLOSURES BY US, UK AND CONTINENTAL EUROPEAN MULTINATIONAL-CORPORATIONS
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UNSPECIFIED (1995) FACTORS INFLUENCING VOLUNTARY ANNUAL-REPORT DISCLOSURES BY US, UK AND CONTINENTAL EUROPEAN MULTINATIONAL-CORPORATIONS. JOURNAL OF INTERNATIONAL BUSINESS STUDIES, 26 (3). pp. 555-572.
Research output not available from this repository, contact author.Abstract
This study examines factors influencing the voluntary disclosures of three types of information (strategic, nonfinancial, financial) contained in the annual reports of MNCs from the U.S., U.K. and Continental Europe. While company size, country/region, listing status, and, to a lesser extent, industry are the most important factors explaining voluntary disclosures overall, the importance of the factors varies by information type.
| Item Type: | Journal Article | ||||
|---|---|---|---|---|---|
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
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| Journal or Publication Title: | JOURNAL OF INTERNATIONAL BUSINESS STUDIES | ||||
| Publisher: | JOURNAL INT BUSINESS STUDIES | ||||
| ISSN: | 0047-2506 | ||||
| Official Date: | 1995 | ||||
| Dates: |
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| Volume: | 26 | ||||
| Number: | 3 | ||||
| Number of Pages: | 18 | ||||
| Page Range: | pp. 555-572 | ||||
| Publication Status: | Published |
Data sourced from Thomson Reuters' Web of Knowledge
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