Firm characteristics and voluntary disclosure of geographic segment data by US multinational companies
by Mahmud Hossain, Santanu Mitra
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 1, No. 3, 2004

Abstract: This study examines the role of firm specific factors such as size, leverage and assets-in-place in determining the level of voluntary disclosure of interim data on foreign operations made by US multinational companies. While prior studies test the impact of firm characteristics on the level of voluntary disclosure of segment data of Australian and New Zealand companies, no research to date has conducted such investigation with respect to the US multinational companies. The results of this study indicate that firm size, leverage and assets-in-place systematically influence the level of voluntary disclosure of geographic segment data of US multinational companies in interim periods. Thus, the study extends the existing disclosure literature by demonstrating that, among other things, certain firm-specific attributes significantly impact a US multinational company's decision to voluntarily disclose interim geographic segment data.

Online publication date: Tue, 28-Dec-2004

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?


Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com