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Disclosure in the Corporate Annual Reports of Swedish Companies

1989; Taylor & Francis; Volume: 19; Issue: 74 Linguagem: Inglês

10.1080/00014788.1989.9728841

2159-4260

T. E. Cooke,

Financial Reporting and Valuation Research

Abstract Sweden is of interest because of the rapid growth in the Stockholm stock exchange and because of the country's disproportionate number of multinational enterprises. This paper reports on the extent of disclosure in the corporate annual reports of Swedish companies. An assessment is made as to whether there is a significant association between a number of independent variables and the extent of disclosure.