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Corporate Voluntary Disclosure: Empirical Evidence from Italy and the United States
- Article from:
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Journal of Global Business Issues
- Article date:
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April 1, 2008
- Author:
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Copyright informationCopyright Journal of Global Business Issues Spring 2008. Provided by ProQuest LLC. (Hide copyright information)
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In recent years dissatisfaction with mandatory financial reporting has led investors, financial markets and other key stakeholder to demand from companies to voluntarily provide more comprehensive information about their long-term strategies and performance. The dissatisfaction with the quality and effectiveness of financial reporting has also received world wide attention from academicians (Bozzolan et al., 2003; Chen andJaggi, 2000; Eng and Mak, 2003; Eng and Teo, 1999; Francis and Shipper, 1999; Hook et al., 2002; Leuz and Verrecchia, 2000; Lev and Zarowin, 1999; Meek, et al., 1995) and regulatory and professional bodies (ACCA, 1999; Ernst and Young, 1999; ISEA, 1999; OECD, 2001; Price ...
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