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