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

Meek, Gary K., Roberts, Clare B., Gray, Sidney J.

Journal of International Business Studies · 1995 · Volume 26 · Issue 3

DOI: 10.1057/palgrave.jibs.8490186

Abstract

This study examines factors influencing the voluntary disclosures of three types of information (strategic, nonfinancial, financial) contained in the annua

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