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

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 economics.


Editor(s):
Abdulhamid, Bedri Kello
Assefa, Admassie
Getachew, Yoseph
Sentayehu, Teferra
Shiferaw, Jammo
Subject(s):
Issue Date:
1995-03
Publication Type:
Journal Article
DOI and Other Identifiers:
Record Identifier:
https://ageconsearch.umn.edu/record/251822
PURL Identifier:
http://purl.umn.edu/251822
Published in:
Ethiopian Journal of Economics, 04, 2
Page range:
21-46
Total Pages:
98
Series Statement:
ETHIOPIAN JOURNAL OF ECONOMICS
Volume IV Number 2; October 1995




 Record created 2017-04-01, last modified 2020-10-28

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