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Corporate disclosure and the deregulation of international investment

David Bailey (Research Centre for Industrial Strategy, University of Birmingham and Institute for Industrial Development Policy, Birmingham, UK)
George Harte (Department of Accounting and Finance, University of Glasgow, Glasgow, UK)
Roger Sugden (Institute for Industrial Development Policy and University of Birmingham, Birmingham, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 May 2000

2431

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.

Keywords

Citation

Bailey, D., Harte, G. and Sugden, R. (2000), "Corporate disclosure and the deregulation of international investment", Accounting, Auditing & Accountability Journal, Vol. 13 No. 2, pp. 197-218. https://doi.org/10.1108/09513570010323362

Publisher

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MCB UP Ltd

Copyright © 2000, MCB UP Limited

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