Corporate disclosure and the deregulation of international investment

Bailey, David, Harte, George and Sugden, Roger (2000). Corporate disclosure and the deregulation of international investment. Accounting, Auditing and Accountability Journal, 13 (2), pp. 197-218.

Abstract

Drawing on evidence of major Western governments’ concerns with the wider economic, social and environmental impact and performance of transnational firms, we argue that recent emphasis on deregulating industrial development, such as in the proposed Multilateral Agreement on Investment and ongoing discussions over a multilateral framework on investment, necessitates a fuller and regulated, rather than voluntaristic, corporate accountability, covering further details of the impact and performance of transnationals.

Publication DOI: https://doi.org/10.1108/09513570010323362
Divisions: Aston Business School > Economics, Finance & Entrepreneurship
Languages & Social Sciences > Aston Centre for Europe
Aston Business School
Additional Information: © Emerald Publishing Limited, 2000. David Bailey, George Harte, Roger Sugden, (2000) "Corporate disclosure and the deregulation of international investment", Accounting, Auditing & Accountability Journal, Vol. 13 Issue: 2, pp.197-218, https://doi.org/10.1108/09513570010323362
Uncontrolled Keywords: accountability,deregulation,disclosure,foreign investment
Published Date: 2000-05-01
Authors: Bailey, David ( 0000-0002-1956-0556)
Harte, George
Sugden, Roger

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