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

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    Date
    2020-07-02
    Author
    Shibly, Fatima
    Haddad, Ayman
    Type
    Journal Article
    Peer-Reviewed
    Metadata
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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.
    Citation
    Haddad, A.E., Shibly, F.B., & Haddad, R. (2020). Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC. Journal of Financial Reporting and Accounting. Vol. 18, No. 2, pp. 301-324
    URI
    https://dspace.auk.edu.kw/handle/11675/7600
    External link
    https://doi.org/10.1108/JFRA-04-2019-0055
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    • College of Business & Economics [192]

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