Annual Report Disclosure: Are American Reports Superior?

M Edgar Barrett
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M Edgar Barrett: Harvard University

Journal of International Business Studies, 1975, vol. 6, issue 2, 15-24

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

Date: 1975
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