On the non-linear relationship between disclosure and its determinants

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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Veröffentlicht in:Applied economics letters 2001-11, Vol.8 (11), p.747-750
Hauptverfasser: Parviainen, Jari A., Schadewitz, Hannu J., Blevins, Dallas R.
Format: Artikel
Sprache:eng
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Zusammenfassung: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.
ISSN:1350-4851
1466-4291
DOI:10.1080/13504850110043771