Determinants of mandatory reporting: the influence of emerging markets Online publication date: Fri, 04-Nov-2016
by Juan Pineiro-Chousa; Marcos Vizcaíno-González
International Journal of Business and Emerging Markets (IJBEM), Vol. 9, No. 1, 2017
Abstract: This research uses an instrumental variables approach to investigate the determinants of the proportion of countries with mandatory reporting by geographical area. The sample contains 62 countries grouped in 11 geographical areas. The results show that the proportion of countries with mandatory reporting depends negatively on the number of republican countries, and depends positively on the proportion of parliamentary countries, the presence of emerging markets, and the existence of pioneering countries in the field of non-financial reporting. Consequently, the presence of emerging markets in a certain geographical area appears as a key explanatory factor related to the adoption of a mandatory approach regarding reporting on non-financial information.
Online publication date: Fri, 04-Nov-2016
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