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Voluntary Corporate Disclosure by Swedish Companies
Abstract
Sweden is of interest because of the rapid growth in the Stockholm Stock Exchange and because of the country's disproportionate number of multi‐national enterprises. This paper reports on the extent of voluntary disclosure in the corporate annual reports of unlisted and listed Swedish companies. A wide‐ranging definition of voluntary disclosure is adopted because of the flexibility of approach accepted in Sweden. This should not be construed that Swedish accounting is largely unregulated, rather it reflects a problem of interpretation of what constitutes generally accepted accounting principles in Sweden. In addition, the paper assesses whether there is a significant association between a number of independent variables and the extent of disclosure.
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Citations
Cited by
Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence
Mohd Ghazali, N. A. (2007) · Corporate Governance: The international journal of business in society · doi:10.1108/14720700710756535 · Cited by 608
Lopes, P. T., & Rodrigues, L. L. (2007) · The International Journal of Accounting · doi:10.1016/j.intacc.2006.12.002 · Cited by 350
Determinants of Corporate Social Disclosure in Developing Countries: The Case of Qatar
Naser, K., Al-Hussaini, A., Al-Kwari, D., & Nuseibeh, R. (2006) · Advances in International Accounting · doi:10.1016/s0897-3660(06)19001-7 · Cited by 282
Metadata
- Authors
- Cooke, T. E.
- Venue
- Journal of International Financial Management & Accounting
- Publisher
- Wiley
- Published
- 1989-06
- Volume
- 1
- Issue
- 2
- Pages
- 171-195
- ISSN
- 0954-1314 (ISSN-L)
- 1467-646X
- OpenAlex
- W2172009909
- Cited by
- 628
- References
- 0
- FWCI
- 5.87
- Type
- journal article
- Language
- en
- Open access
- closed
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- CoChat. (2026). Citation check: Voluntary Corporate Disclosure by Swedish Companies. https://app.cochat.ai/papers/10.1111/j.1467-646x.1989.tb00009.x
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- Cooke, T. E. (1989). Voluntary Corporate Disclosure by Swedish Companies. Journal of International Financial Management & Accounting. https://doi.org/10.1111/j.1467-646x.1989.tb00009.x
Data sources
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.
