A1 Journal article – refereed
On the non-linear relationship between disclosure and its determinants

List of Authors: Parviainen JA, Schadewitz HJ, Blevins DR
Publisher: ROUTLEDGE
Publication year: 2001
Journal: Applied Economics Letters
Journal name in source: APPLIED ECONOMICS LETTERS
Journal acronym: APPL ECON LETT
Volume number: 8
Issue number: 11
Number of pages: 4
ISSN: 1350-4851


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.

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Last updated on 2019-20-07 at 09:04