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

International operations and voluntary d

International operations and voluntary disclosures by U.S.-based multinational corporations

✍ David Gelb; Mark P. Holtzman; David Mest 📂 Article 📅 2008 🏛 Elsevier Science 🌐 English ⚖ 214 KB

This study uses analysts' ratings of firms' disclosures to examine how the differences between U.S. and foreign disclosure environments affects the voluntary disclosures of U.S.-based multinational corporations. We hypothesize that these different disclosure environments discourage U.S-based multina