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Disclosure of Material Information: A Cross-National Comparison

Baker, H. Kent and Haslem, John A., Disclosure of Material Information: A Cross-National Comparison (June 4, 2015). International Journal of Accounting Education and Research, Vol. 13, No. 1, pp. 1-16, Fall 1977 (With Robert H.Chenhall and Roger H. Juchau). Available for download at SSRN: http://ssrn.com/abstract=2614537

“In recent years the controversy over disclosure and materiality in accounting financial reports has evoked considerable attention. In the United States the decision of the Securities & Exchange Commission (SEC) to permit published financial forecasts has been hotly debated.”

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