@article{Minga:251822,
      recid = {251822},
      author = {Minga, Negash},
      title = {Regulation versus the market for the production of  Accounting Information: A Review of the Theory in the  Context of Sub Saharan Economies},
      journal = {Ethiopian Journal of Economics},
      address = {1995-03},
      number = {683-2016-46820},
      series = {ETHIOPIAN JOURNAL OF ECONOMICS},
      pages = {98},
      year = {1995},
      abstract = {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.},
      url = {http://ageconsearch.umn.edu/record/251822},
      doi = {https://doi.org/10.22004/ag.econ.251822},
}