Capitalist Information Spaces and the Geography of Corporate Disclosure:
Disconnection, Consolidation and Segmentation

Günter Krumme

Abstract PART I: Disclosure Behaviors and Issues Introduction The Scope of Disclosure Issues Disclosure Limitations Disclosure Behaviors: A Disconnection View Information and Corporate Complexity Corporate Disclosures and Social Mandates PART II: Segmentation Issues Consolidation and Segmentation Stakeholder Perspectives Segmentation of Soft Information Segmentation - Geographic Perspectives Geographic Segmentation Practices Segmentation and the Unitary Tax Debate Harmonization versus Local Identity Toward Empirical Disclosure Research Conclusions Bibliography ("Corporate Disclosure and Secrecy") TABLES Table 1: Past and Present Disclosure Issues Table 2: Basic Interjurisdictional Disclosure Issues Table 3: Segmented and Consolidated Information: Stakeholder Interests Table 4: Use of Regionalizations in Selected Corporate Annual Reports Table 5: Relationship between Disclosure and Performance Corporate Sites on the Internet