Determinants of Corporate Disclosure: A multicountry, multilevel study

Détails

ID Serval
serval:BIB_F503A0F32727
Type
Livre: un livre et son éditeur.
Collection
Publications
Institution
Titre
Determinants of Corporate Disclosure: A multicountry, multilevel study
Auteur⸱e⸱s
Dong M.
Editeur
Lambert Academic Publishing AG & Co. (LAP)
Lieu d'édition
Saarbrücken, Germany
ISBN
978-3-8383-6433-9
Statut éditorial
Publié
Date de publication
05/2010
Langue
anglais
Nombre de pages
268
Résumé
Investors, financial analysts, and government authorities rely on information disclosed by companies to make their investment decisions, analyze and recommend shares, or to promulgate regulations. The complexity of current business world and the globalization of economies have however raised difficulties for information users in understanding different disclosure practices across countries and across corporates. This thesis advances the literature on corporate disclosure by illustrating comprehensively the disclosure determinants originating at firm systems and country systems. the results indicate that firm-level disclosure determinants are hierarchically correlated with those reflect national environment. Once this clustering effect is adjusted, only national legal systems and economic growth are the most significant country-level disclosure determinants. Methodologically, this study eventually applies the multilevel latent variable approach that can overcome some main limits inherent to the traditional single-level regression test.
Création de la notice
06/07/2010 17:39
Dernière modification de la notice
20/08/2019 16:21
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