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Annual Report Disclosure: Are American Reports Superior?

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  • M Edgar Barrett

    (Harvard University)

Abstract

This article examines the extent and quality of corporate financial disclosure among the largest publicly-held corporations in seven countries during the 1963 to 1972 period. The evidence presented suggests that the generalization of American superiority in annual report disclosure is a tenuous one at best.© 1975 JIBS. Journal of International Business Studies (1975) 6, 15–24

Suggested Citation

  • M Edgar Barrett, 1975. "Annual Report Disclosure: Are American Reports Superior?," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 6(2), pages 15-24, June.
    • Handle: RePEc:pal:jintbs:v:6:y:1975:i:2:p:15-24
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    Cited by:

    1. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
    2. Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2013. "Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 136-150.
    3. d'Arcy, Anne & Grabensberger, Sonja, 2003. "The quality of Neuer Markt quarterly reports--an empirical investigation," The International Journal of Accounting, Elsevier, vol. 38(3), pages 329-346.
    4. Ayman Haddad & Wasim AlShattarat & Naser AbuGhazaleh & Haitham Nobanee, 2015. "The impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companies," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 5(2), pages 203-234, December.

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