On the non-linear relationship between disclosure and its determinants

Jari Parviainen, Hannu Schadewitz and Dallas Blevins

Applied Economics Letters, 2001, vol. 8, issue 11, 747-750

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.

Date: 2001
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DOI: 10.1080/13504850110043771

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