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حسابداری و مالی::
شاخص CIFAR
DISCLj = a country's disclosure level measured by the CIFAR index (adjusted for the median value of the index)
;9 Instead of the CIFAR index, which is based on actual disclosure practice, we also use the index of mandatory disclosure requirements, which was developed by La Porta et al
We also find that, contrary to our expectation, India and Malaysia rank high under the LLS index, although both rank low under the CIFAR index.
Raw DISCL = a country's disclosure level measured by the CIFAR index (not adjusted for the median value of the index)
;DISCL = a country's disclosure level measured by the (median-adjusted) CIFAR index
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