This study examines the relationship between the voluntary disclosure of information about corporate governance practices and the intention to raise external finance. This relationship is examined by using corporate governance disclosures in the annual reports of Australian companies in 1994....

This paper is concerned with methodology in cross‐cultural studies of management. It raises issues about sampling, and then moves on to deal with two problems that threaten to undermine the value of cross‐cultural research. One is the popularity of models which reduce culture to a handful of...