Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations

Gary K Meek, Clare B Roberts and Sidney J Gray
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Gary K Meek: Oklahoma State University
Clare B Roberts: University of Exeter
Sidney J Gray: University of Warwick

Journal of International Business Studies, 1995, vol. 26, issue 3, 555-572

Abstract: This study examines factors influencing the voluntary disclosures of three types of information (strategic, nonfinancial, financial) contained in the annual reports of MNCs from the U.S., U.K. and Continental Europe. While company size, country/region, listing status, and, to a lesser extent, industry are the most important factors explaining voluntary disclosures overall, the importance of the factors varies by information type.© 1995 JIBS. Journal of International Business Studies (1995) 26, 555–572

Date: 1995
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