Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC
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Authors
Shibly, Fatima
Haddad, Ayman
Issue Date
2020-07-02
Type
Journal Article
Peer-Reviewed
Peer-Reviewed
Language
Keywords
Alternative Title
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.
Description
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
Publisher
Emerald
License
Journal
Volume
18
Issue
2