Guthrie and Parker (1990)undertook a Comparative Analysis of Corporate Social-Disclosure

Guthrie and Parker (1990) undertook a comparative analysis of corporate social-disclosure practices in the USA,the UK and Australia.Their findings include:

A) Corporate disclosure in Australia is low compared with the USA and the UK.
B) Disclosures made by Australian companies are mostly a reactive response to various social pressures.
C) Australian companies rarely provided "bad news" in its activities
D) All of the given answers.
E) Corporate disclosure in Australia is low compared with the USA and the UK; and disclosures made by Australian companies are mostly a reactive response to various social pressures.