Corporate financial disclosure in emerging markets: Does economic development matter?

International Journal of Accounting

Volumn 33, Issue 2, 1998, Pages 211-234

  Salter, Stephen B ^a  

^a UNIVERSITY OF CINCINNATI   (United States)

Author keywords

Disclosure; Emerging markets; Foreign investment

Indexed keywords

EID: 0012419790     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(98)90027-9     Document Type: Article

References (6)

1. Adhikari, A. and R. Tondkar. 1992. "Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges." Journal of International Finance, Management and Accounting, 4(2) (Summer): 75-105.
2. Adler, M. and B. Dumas. 1975. "Optimal International Acquisitions." Journal of Finance, 20: 1-19.
3. Alford, A. 1993. "Assessing Capital Market Segmentation: A Review of the Literature." in Hand-book of International Financial Integration, (edited by Stanley R. Stansell) Basil Blackwell.
4. Alford, A., Jones, J. Leftwich, R. and M. Zmijewski. 1993. "The Relative Informativeness of Accounting Disclosures in Different Countries." Journal of Accounting Research, International Accounting Supplement, 3: 183-223.
5. American Accounting Association. 1977. "Report of the Committee on International Accounting Operations and Education, 1975-1976." The Accounting Review, 52 (Supplement): 65-132.
6. Atiase, R. K. 1988. "Accounting Disclosures Based on Company Size: Regulations and Capital Markets Evidence. "Accounting Horizons, 2(1) (March): 18-26.