Kaya, Devrimi; Seebeck, Andreas - In: Journal of Accounting & Organizational Change 15 (2019) 3, pp. 382-429
Purpose: The purpose of this paper is to investigate the cross-country determinants of the extent of firm information disseminated via company register (CR) websites. Design/methodology/approach: The authors develop an index model (CR score) designed to capture the extent of regulated firm...