On the non-linear relationship between disclosure and its determinants

被引：2
|
作者：
Parviainen, JA
Schadewitz, HJ
Blevins, DR
机构：
[1] Univ Montevallo, Michael E Stephens Coll Business, Montevallo, AL 35115 USA
[2] Univ Tampere, Sch Business Adm, FIN-33101 Tampere, Finland
来源：
APPLIED ECONOMICS LETTERS | 2001年 / 8卷 / 11期
关键词：
D O I：
10.1080/13504850110043771
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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.
引用
收藏
页码：747 / 750
页数：4
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