Main menu

Regulation versus the market for the production of Accounting Information: A Review of the Theory in the Context of Sub Saharan Economies

Abstract: 

<p><em>This paper examines the plausibility of the arguments for and against regulating the production of accounting information. The literature is reviewed and discussed in the context of sub-Saharan Africa countries. After a careful review of the debates and the contemporary theories of financial disclosures, it is argued that voluntary disclosure mechanisms cannot be used as policy instruments because of the absence of institutions. Two epilogues are provided first a general one and the second specific to sub-Saharan economi</em>es</p>

Corporate Author: 
Ethiopian Economic Association/Ethiopian Economic Policy Research Institute (EEA/EEPRI)
Publisher: 
Ethiopian Economic Association (EEA)
Primary Descriptors: 

<p>Information storage and retrieval systems - Accounting</p>

Secondary Descriptor: 

<p>Accounting - Law and legislation</p>

Geographic Descriptors: 
Ethiopia
Cataloge Date: 
03/02/2013
Broad Subject heading: 
Accounting - Data processing
Call Number: 
330.05 ETH JOU
Serial Key Title: 
Ethiopian Journal of Economics
Publication catagory: 
Content type: 
Volume: 
IV
Year: 
October, 1995
Publication date: 
1995-03-02 00:00:00
Forum or Discussion date: 
2013-03-02 00:00:00
Number: 
2
Place of publication: 
Addis Ababa, Ethiopia
Type of material: 
Serial (Journal)
Current frequency: 
Semiannual
Author: