Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC
Date
2020-07-02Author
Shibly, Fatima
Haddad, Ayman
Haddad, Ruwaidah
Type
Journal Article
Peer-Reviewed
Metadata
Show full item recordAbstract
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.