Voluntary Corporate Disclosure by Swedish Companies

Voluntary Corporate Disclosure by Swedish Companies Sweden is of interest because of the rapid growth in the Stockholm Stock Exchange and because of the country's disproportionate number of multi‐national enterprises. This paper reports on the extent of voluntary disclosure in the corporate annual reports of unlisted and listed Swedish companies. A wide‐ranging definition of voluntary disclosure is adopted because of the flexibility of approach accepted in Sweden. This should not be construed that Swedish accounting is largely unregulated, rather it reflects a problem of interpretation of what constitutes generally accepted accounting principles in Sweden. In addition, the paper assesses whether there is a significant association between a number of independent variables and the extent of disclosure. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of International Financial Management & Accounting Wiley

Voluntary Corporate Disclosure by Swedish Companies

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Publisher
Wiley
Copyright
Copyright © 1989 Wiley Subscription Services, Inc., A Wiley Company
ISSN
0954-1314
eISSN
1467-646X
DOI
10.1111/j.1467-646X.1989.tb00009.x
Publisher site
See Article on Publisher Site

Abstract

Sweden is of interest because of the rapid growth in the Stockholm Stock Exchange and because of the country's disproportionate number of multi‐national enterprises. This paper reports on the extent of voluntary disclosure in the corporate annual reports of unlisted and listed Swedish companies. A wide‐ranging definition of voluntary disclosure is adopted because of the flexibility of approach accepted in Sweden. This should not be construed that Swedish accounting is largely unregulated, rather it reflects a problem of interpretation of what constitutes generally accepted accounting principles in Sweden. In addition, the paper assesses whether there is a significant association between a number of independent variables and the extent of disclosure.

Journal

Journal of International Financial Management & AccountingWiley

Published: Jun 1, 1989

References

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