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

Course ID
Ethiopian Economics Association (EEA)
Minga Negash


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 economies

Corporate Author:Ethiopian Economic Association/Ethiopian Economic Policy Research Institute (EEA/EEPRI)
Publisher:Ethiopian Economic Association (EEA)
Primary Descriptors:Information storage and retrieval systems – Accounting

Secondary Descriptor:Accounting – Law and legislation

Geographic Descriptors:Ethiopia
Cataloge Date:03/02/2013
Broad Subject heading:Accounting – Data processing
Call Number:330.05 ETH JOU
Serial Key Title:Ethiopian Journal of Economics
Publication catagory:Ethiopian Journal of Economics
Content type:EEA Publication
Year:October, 1995
Publication date:1995-03-02 00:00:00
Forum or Discussion date:2013-03-02 00:00:00
PDF file: Minga Negash_Regulation versus the market for the production of Accounting Information.pdf
Place of publication:Addis Ababa, Ethiopia
Type of material:Serial (Journal)
Current frequency:Semiannual
Author: Minga Negash

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