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On the non-linear relationship between disclosure and its determinants

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  • Jari Parviainen
  • Hannu Schadewitz
  • Dallas Blevins

Abstract

A linear relationship exists between interim disclosures submitted to the Helsinki Exchanges and their determinants over the period 1985-1993. A non-linear model better explains the relationship. This finding has implications for the design of other disclosure index studies.

Suggested Citation

  • Jari Parviainen & Hannu Schadewitz & Dallas Blevins, 2001. "On the non-linear relationship between disclosure and its determinants," Applied Economics Letters, Taylor & Francis Journals, vol. 8(11), pages 747-750.
    • Handle: RePEc:taf:apeclt:v:8:y:2001:i:11:p:747-750
    DOI: 10.1080/13504850110043771
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    References listed on IDEAS

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    1. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
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    Cited by:

    1. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007. "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, vol. 42(1), pages 25-56.

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