Journal of International Business Studies

, Volume 26, Issue 3, pp 555–572 | Cite as

Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations

  • Gary K. Meek
  • Clare B. Roberts
  • Sidney J. Gray
Article

Abstract

This study examines factors influencing the voluntary disclosures of three types of information (strategic, nonfinancial, financial) contained in the annual reports of MNCs from the U.S., U.K. and Continental Europe. While company size, country/region, listing status, and, to a lesser extent, industry are the most important factors explaining voluntary disclosures overall, the importance of the factors varies by information type.

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Copyright information

© Academy of International Business 1995

Authors and Affiliations

  • Gary K. Meek
    • 1
  • Clare B. Roberts
    • 2
  • Sidney J. Gray
    • 3
  1. 1.Oklahoma State University
  2. 2.University of Exeter
  3. 3.University of Warwick

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