The existence of spillover efficiency benefits to host country economies from inward foreign direct investment(FDI) are well documented in the literature, particularly for economically developed host economies. The determinantsof the size and scope of the spillover benefits have also been...

The harmonisation of international accounting and disclosure practices is an important policy issue. This paper investigates the extent to which voluntary disclosure practices by Japanese firms converged since the late 1980s. Convergence of voluntary disclosure suggests that Japanese firms...