Determinants of Corporate Disclosure: A multicountry, multilevel study: Why does corporate disclosure differ across companies and across countries? - Image 1

£65.00

LAP Lambert Academic Publishing Determinants of Corporate Disclosure: A multicountry, multilevel study: Why does corporate disclosure differ across companies and across countries?

Name: Determinants of Corporate Disclosure: A multicountry, multilevel study: Why does corporate disclosure differ across companies and across countries?
Brand: LAP Lambert Academic Publishing
Price: 65.0 GBP
Availability: InStock

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Description

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.

Product Specifications

Brand: LAP Lambert Academic Publishing
Format: paperback
ASIN: 3838364333
Category: Books > Subjects > Business, Finance & Law > Accounting
Domain: Amazon UK
Release Date: 24 June 2010
Listed Since: 29 June 2010

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LAP Lambert Academic Publishing Determinants of Corporate Disclosure: A multicountry, multilevel study: Why does corporate disclosure differ across companies and across countries?

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