Abstract
This article examines European financial reporting in relation to the emergent Eurobond Market. Contrary to popular belief, there apparently is a competitive value to voluntary corporate disclosure.
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*Frederick D. S. Choi is a native of Hawaii, holds a Ph.D. degree in Accounting from the University of Washington, and is currently Assistant Professor of Accounting and Finance at the University of Hawaii. His research interests are in the international dimensions of accountancy.
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Choi, F. European Disclosure: The Competitive Disclosure Hypothesis. J Int Bus Stud 5, 15–23 (1974). https://doi.org/10.1057/palgrave.jibs.8490706
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DOI: https://doi.org/10.1057/palgrave.jibs.8490706