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Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea
This paper explores the social disclosure policies of large Australian, Singaporean, and South Korean multinational corporations. The researchers advanced arguments about why large multinational corporations respond to “global expectations” rather than simply to the expectations of those people residing in the corporation's “home” country. Two large international surveys conducted in 1998 and 1999 are used to determine global expectations. The results of the testing indicate a minimal association between global expectations, as represented by the two surveys, and social disclosure policies of large multinational corporations. Consistent with previous research, country of origin and industry of operation appear to significantly influence disclosure practices.
History
Publication title
The International Journal of AccountingVolume
37Pagination
183-213ISSN
1094-4060Department/School
TSBEPublisher
World Scientific Publishing Co. Pte. Ltd.Place of publication
United KingdomRights statement
Copyright 2002 University of IllinoisRepository Status
- Restricted