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Factors influencing voluntary annual report disclosures by U.S., U.K. and continental European multinational corporations (1995)
| Venue: | Journal of International Business Studies |
| Citations: | 116 - 1 self |
BibTeX
@ARTICLE{Meek95factorsinfluencing,
author = {Gary K. Meek and Clare B. Roberts},
title = {Factors influencing voluntary annual report disclosures by U.S., U.K. and continental European multinational corporations},
journal = {Journal of International Business Studies},
year = {1995},
pages = {555--572}
}
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Abstract
Abstract. This study examines factors influencing the voluntary dis-closures 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 explain-ing voluntary disclosures overall, the importance of the factors varies by information type.
