On the non-linear relationship between disclosure and its determinants

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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Year of publication:	2001
Authors:	Parviainen, Jari ; Schadewitz, Hannu ; Blevins, Dallas
Published in:	Applied Economics Letters. - Taylor & Francis Journals, ISSN 1350-4851. - Vol. 8.2001, 11, p. 747-750
Publisher:	Taylor & Francis Journals

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10009207826