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Cited by 517

The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.

Impact of Culture, Market Forces, and Legal System on Financial Disclosures

Jaggi, Bikki, Low, Pek Yee·2000·The International Journal of Accounting
DOI 10.1016/s0020-7063(00)00076-5
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Abstract

This study examines the impact of legal systems (LSs) on financial disclosures by firms from different countries. The results indicate that firms from common law countries are associated with higher financial disclosures compared to firms from code law countries. The findings also reveal that cultural values have an insignificant impact on financial disclosures by firms from common law countries, and the results on firms from code law countries provide mixed signals. The results for multinationals are similar to the results for the total sample. The cultural values have no impact on financial disclosures of multinationals from common law countries, and there are mixed signals for multinationals from code law countries.

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Research works printed but not linked: 26

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Metadata

Authors
Jaggi, B., & Low, P. Y.
Venue
The International Journal of Accounting
Publisher
World Scientific Pub Co Pte Lt
Published
2000-10
Volume
35
Issue
4
Pages
495-519
ISSN
0020-7063 (ISSN-L)
DOI
10.1016/s0020-7063(00)00076-5
OpenAlex
W2064964920
Cited by
517
References
1
FWCI
14.32
Type
journal article
Language
en
Open access
closed
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)

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CoChat. (2026). Citation check: Impact of Culture, Market Forces, and Legal System on Financial Disclosures. https://app.cochat.ai/papers/10.1016/s0020-7063(00)00076-5
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Jaggi, B., & Low, P. Y. (2000). Impact of Culture, Market Forces, and Legal System on Financial Disclosures. The International Journal of Accounting. https://doi.org/10.1016/s0020-7063(00)00076-5

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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.