Determinants of mandatory reporting: the influence of emerging markets

Juan Pineiro-Chousa and Marcos Vizcaíno-González

International Journal of Business and Emerging Markets, 2017, vol. 9, issue 1, 33-47

Abstract: This research uses an instrumental variables approach to investigate the determinants of the proportion of countries with mandatory reporting by geographical area. The sample contains 62 countries grouped in 11 geographical areas. The results show that the proportion of countries with mandatory reporting depends negatively on the number of republican countries, and depends positively on the proportion of parliamentary countries, the presence of emerging markets, and the existence of pioneering countries in the field of non-financial reporting. Consequently, the presence of emerging markets in a certain geographical area appears as a key explanatory factor related to the adoption of a mandatory approach regarding reporting on non-financial information.

Keywords: corporate social responsibility; CSR; non-financial information; integrated reporting; mandatory reporting; emerging markets; non-financial reporting. (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbema:v:9:y:2017:i:1:p:33-47

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