United States Independent Stepwise 11 Malone et al(1993) of America Company size, listing status, Regression profitability, leverage, audit firm, model number of shareholders Dependent Weighted disclosure index Spain Independent Multivariare Rank OLS 12 Wallace et al(1994) Company size, profitability, listing Regresssion status, industry, liquidity, audit firm, gearing. Dependent Unweighted (equal weight/dichotomous) disclosure index UK, US, Independent Linear Regression 13 Meek et al(1995) France, Company size, profitability, country models Germany, origin, listing status, industry, Netherlands leverage, multinationality. Dependent Unweighted (equal weight/dichotomous) disclosure index Switzerland Independent Univariate and 14 Raffournier(1995) Multiple Company size, profitability, Llinear ownership structure, internationality, Regression industry, leverage, auditor type (stepwise) Dependent Unweighted (equal weight/dichotomous) disclosure index Hong Kong Independent OLS and Rank 15 Wallace and OLS Company size, profitability, scope of Regression Naser(1995) business, audit firm, market capitalization, sales, liquidity, earnings return, outside ownership, foreign registered office, gearing Dependent Unweighted (equal weight/dichotomous) disclosure index Spain Independent Correlation and 16 Inchausti(1997) Stepwise Company size, Stock exchange, Regression industry, profitability, leverage, auditing, dividends Dependent Unweighted (equal weight/dichotomous) disclosure index New Zealand Independent Regression 17 Adams and Hossain Company size, Stock exchange, (1998) industry, profitability, leverage, auditing, dividends Dependent Unweighted (equal weight/dichotomous) disclosure index Zimbabwe Independent OLS 18 Owusu-Ansah Company size, audit quality, (1998) ownership structure, industry type, company age, MNC affiliation,
11 Malone et al(1993) United States of America Independent Company size, listing status, profitability, leverage, audit firm, number of shareholders Dependent Weighted disclosure index Stepwise Regression model 12 Wallace et al(1994) Spain Independent Company size, profitability, listing status, industry, liquidity, audit firm, gearing. Dependent Unweighted (equal weight/dichotomous) disclosure index Multivariare Rank OLS Regresssion 13 Meek et al(1995) UK, US, France, Germany, Netherlands Independent Company size, profitability, country origin, listing status, industry, leverage, multinationality. Dependent Unweighted (equal weight/dichotomous) disclosure index Linear Regression models 14 Raffournier(1995) Switzerland Independent Company size, profitability, ownership structure, internationality, industry, leverage, auditor type Dependent Unweighted (equal weight/dichotomous) disclosure index Univariate and Multiple Llinear Regression (stepwise) 15 Wallace and Naser(1995) Hong Kong Independent Company size, profitability, scope of business, audit firm, market capitalization, sales, liquidity, earnings return, outside ownership, foreign registered office, gearing Dependent Unweighted (equal weight/dichotomous) disclosure index OLS and Rank OLS Regression 16 Inchausti(1997) Spain Independent Company size, Stock exchange, industry, profitability, leverage, auditing, dividends Dependent Unweighted (equal weight/dichotomous) disclosure index Correlation and Stepwise Regression 17 Adams and Hossain (1998) New Zealand Independent Company size, Stock exchange, industry, profitability, leverage, auditing, dividends Dependent Unweighted (equal weight/dichotomous) disclosure index Regression 18 Owusu-Ansah (1998) Zimbabwe Independent Company size, audit quality, ownership structure, industry type, company age, MNC affiliation, OLS
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