Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC
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Authors
Shibly, Fatima
Haddad, Ayman
Haddad, Ruwaidah
Issue Date
2020-07-02
Type
Journal Article
Peer-Reviewed
Peer-Reviewed
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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.
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Volume
18
Issue
2