A multinational test of determinants of corporate disclosure

By Jeffrey J. Archambault, M. Archambault. 2003

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Reporting intangible assets: Voluntary disclosure practices of top emerging market companies (2011, background): “Companies from a country where there is a high risk associated with economic policies will likely disclose less voluntary information due to the inherent lack of country-level transparency (Williams, 2004; Archambault and Archambault, 2003).”
Board composition and corporate social responsibility in an emerging market (2016, background): “Larger companies would prefer to disclose more information (Siregar and Utama, 2008; Archambault and Archambault, 2003; Watson et al., 2002).”
Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange☆ (2007, background): “The first group includes Tarca (2004), Cuijpers and Buijink (2005), Ashbaugh (2001), Murphy (1999), El-Gazzar, Finn, and Jacob (1999) and Dumontier and Raffournier (1998).”
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “168 M. Glaum et al. Numerous studies address the determinants of voluntary disclosure (for overviews, see Ahmed and Courtis 1999, Street and Gray 2001, Archambault and Archambault 2003).”
Intellectual capital and firm performance in Australia (2011, background): “) to display voluntary disclosure ( Archambault and Archambault, 2003”