The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports

1979 ◽  
Vol 9 (36) ◽  
pp. 273-280 ◽  
Author(s):  
Michael Firth
Keyword(s):  
Stock Market ◽  
Voluntary Disclosure ◽  
Annual Reports ◽  
The Impact ◽  
Corporate Annual Reports

scholarly journals Ownership structure and voluntary disclosure in corporate annual reports of Malaysian listed firms

2011 ◽  
Vol 8 (2) ◽  
pp. 296-312 ◽  
Author(s):  
Poh-Ling Ho ◽  
Gregory Tower
Keyword(s):  
Ownership Structure ◽  
Voluntary Disclosure ◽  
Positive Association ◽  
Institutional Ownership ◽  
Ownership Concentration ◽  
Annual Reports ◽  
Policy Makers ◽  
Listed Firms ◽  
Ownership Structures ◽  
The Impact

This paper examines the impact of ownership structure on the voluntary disclosure in the annual reports of Malaysian listed firms. The result shows that there is an increase in the extent of voluntary disclosure in Malaysian listed firms over the eleven-year period from 1996 to 2006. Ownership concentration consistently shows positive association with voluntary disclosure. Firms with higher foreign and institutional ownership have a significantly positive association with voluntary disclosure levels while firms with family ownership exhibit lower voluntary disclosure. Consistent with agency theory, different ownership structures have varied monitoring effects on agency costs and clearly influence firm’s disclosure practices. The findings provide insights to policy makers and regulators in their desire to increase transparency and accountability amidst the continual enhancement of corporate governance. The findings provide evidence that optimized ownership structure in any jurisdiction should be considered in any regulatory process that seeks to improve transparency.

scholarly journals The impact of earnings accounting attributes on the level of voluntary disclosure in the Annual Financial Reports of Jordanian Commercial Banks

2020 ◽  
Vol 8 (4) ◽  
pp. 177-200
Author(s):  
Dina Ziad Suleiman Al-Ali ◽  
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Commercial Banks ◽  
Voluntary Disclosure ◽  
Value Relevance ◽  
Statistical Tests ◽  
Annual Reports ◽  
Financial Reports ◽  
The Impact

The Study aimed to determine the impact of earnings accounting attributes represented by the following variables ( Accrual qulity, Persistence, Predictability, Smoothness, Value Relevance, Timeliness, Conseratism) on the level of voluntary disclosure in the anuual financial reports of Jordanian commercial banks. For the Purpose of the study, the descriptive analytical apporoach was used. The population of the study consisted of Jordanian commercial banks listed on the Amman Stock Exchange (ASE), While the sample of the study consisted of (13) commercial banks, the study data were collected from the annual reports related to the sample of the study during the period (2014-2018). (SPSS) software was used for analyzing data running statistical tests including descriptive statistics ( lowest value, highest value, arithmetic mean, standard deviations) in addition to multiple regression analysis which was used to test the hypotheses of the study. The result of the multiple regression analysis showed relationship between (Conseratism, Value Relevance, Timeliness) and the level of voluntary disclosure, while there was no relationship between (Accrual quilty, Persisten, Predictability, Smoothness) and the level of voluntary disclosure.The study recommended that banks should impose oversight on disclosures and rise awareness of the importance of voluntary disclosure for both high level management and stakeholders.

The Impact of Company Characteristics on Human Resource Disclosure Index: A Study on Service Sector Companies in India

2021 ◽  
pp. 231971452110108
Author(s):  
Kirti Aggarwal
Keyword(s):  
Regression Model ◽  
Human Resource ◽  
Voluntary Disclosure ◽  
Service Sector ◽  
Negative Influence ◽  
Least Square ◽  
Annual Reports ◽  
Accounting System ◽  
Stakeholder Perspective ◽  
The Impact

The main purpose of the study is to know the impact of company characteristics on Human Resource Disclosure Index (HRDI) in service sector companies in India. The sample consists of 22 service sector companies listed on the NSE-500 Index. The data of dependent variable are collected from annual reports using the content analysis approach, and the data of independent variables are collected from CMIE Prowess Database and annual reports of the sample companies. The time period of the study ranges from 2012–13 to 2017–18. For analysis, descriptive statistics, Pearson’s correlation matrix and One-way Least-Square Dummy Variable (LSDV) regression model are used. The findings of the study show that the mean percentage of HRDI is 34.26. It represents the low level of HR disclosure. Further, the results of the LSDV regression model demonstrate that net fixed assets, market capitalization, return on total assets, quick ratio and pages of an annual report have significant positive and net sales, profit after tax, current ratio and type of auditor have significant negative influence on the HRDI. Overall, it can be said that the HRDI used in the present study is a first step towards evaluating the voluntary HR disclosure practices of listed companies in India from the stakeholder perspective and voluntary disclosure of HR information help to rebuild the trust of stakeholders in an accounting system.

Sign in / Sign up

Export Citation Format

Share Document