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    Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC

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    Date
    7/2/2020
    Author
    Shibly, Fatima
    Haddad, Ayman
    Haddad, Rita
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    Abstract
    The purpose of this study is to investigate the voluntary disclosure of accounting ratios in the corporate annual reports of manufacturing firms in the Gulf Cooperation Council (GCC) and determines whether an association exists between voluntary disclosure and firm-specific characteristics namely, size, profitability, leverage, liquidity and efficiency.
    URI
    https://doi.org/10.1108/JFRA-04-2019-0055
    https://dspace.auk.edu.kw/handle/11675/6681
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    • College of Arts & Sciences [569]

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