A1 Refereed original research article in a scientific journal

On the non-linear relationship between disclosure and its determinants



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: 8

Issue: 11

First page : 747

Last page: 750

Number of pages: 4

ISSN: 1350-4851

DOI: https://doi.org/10.1080/13504850110043771


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.


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Last updated on 2024-26-11 at 18:00