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.
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*Gary K. Meek is the Oscar S. Gelleid/Deloitte & Touche Professor of Accounting at Oklahoma State University. His research focuses primarily on international financial reporting issues.
**Clare B. Roberts is a Reader in Accountancy at the Department of Economics, University of Exeter. Her teaching and research is focused on international financial and social accounting.
***Sidney J. Gray is the Foundation for Management Education Professor of International Business at Warwick Business School, University of Warwick, England. He is also currently President of the International Association for Accounting Education and Research.
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Meek, G., Roberts, C. & Gray, S. Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations. J Int Bus Stud 26, 555–572 (1995). https://doi.org/10.1057/palgrave.jibs.8490186
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DOI: https://doi.org/10.1057/palgrave.jibs.8490186