Corporate disclosure and the deregulation of international investment

David Bailey, George Harte, Roger Sugden

Research output: Contribution to journalArticle

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.
Original languageEnglish
Pages (from-to)197-218
JournalAccounting, Auditing and Accountability Journal
Volume13
Issue number2
DOIs
Publication statusPublished - 1 May 2000

Bibliographical note

© 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

Keywords

  • accountability
  • deregulation
  • disclosure
  • foreign investment

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