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Journal Articles

Economic Development and the Value‐Relevance of Accounting Information — A Disclosure Transparency Perspective

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Tony Kang, Yang Hoong Pang
Journal: Review of Accounting and Finance
Review of Accounting and Finance (2005) 4 (1): 5–31.
https://doi.org/10.1108/eb043416
Published: 01 January 2005
...Tony Kang; Yang Hoong Pang Extending prior studies which suggest that the disclosure practice of developed economy entities tends to be more transparent than that of emerging economy entities, this study investigates whether such differences in the degree of disclosure transparency translate...
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