Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC
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, s...
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| Published: |
2020
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| Online Access: | https://dspace.auk.edu.kw/handle/11675/7600 https://doi.org/10.1108/JFRA-04-2019-0055 |
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| _version_ | 1870679720653225984 |
|---|---|
| author | Shibly, Fatima |
| author2 | Haddad, Ayman |
| author2_role | author |
| author_facet | Shibly, Fatima Haddad, Ayman |
| author_role | author |
| dc.creator.none.fl_str_mv | Shibly, Fatima Haddad, Ayman |
| dc.date.none.fl_str_mv | 2020-07-02 2021-11-04T11:28:02Z 2021-11-04T11:28:02Z |
| dc.identifier.none.fl_str_mv | 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 https://dspace.auk.edu.kw/handle/11675/7600 https://doi.org/10.1108/JFRA-04-2019-0055 |
| dc.publisher.none.fl_str_mv | Emerald |
| dc.relation.none.fl_str_mv | Journal of Financial Reporting and Accounting |
| dc.title.none.fl_str_mv | Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC |
| dc.type.none.fl_str_mv | Journal Article Peer-Reviewed info:eu-repo/semantics/publishedVersion |
| description | 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. |
| id | AUKR_9af54fb9dc1ca6027c0cdd149ca2fa38 |
| identifier_str_mv | 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 |
| network_acronym_str | AUKR |
| network_name_str | AU Kuwait Rep |
| oai_identifier_str | oai:dspace.auk.edu.kw:11675/7600 |
| publishDate | 2020 |
| publisher.none.fl_str_mv | Emerald |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
| repository_id_str | |
| spelling | Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCCShibly, FatimaHaddad, AymanThe 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.Emerald2021-11-04T11:28:02Z2021-11-04T11:28:02Z2020-07-02Journal ArticlePeer-Reviewedinfo:eu-repo/semantics/publishedVersionHaddad, 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. 301-324https://dspace.auk.edu.kw/handle/11675/7600https://doi.org/10.1108/JFRA-04-2019-0055Journal of Financial Reporting and Accountingoai:dspace.auk.edu.kw:11675/76002023-08-13T06:20:01Z |
| spellingShingle | Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC Shibly, Fatima |
| status_str | publishedVersion |
| title | Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC |
| title_full | Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC |
| title_fullStr | Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC |
| title_full_unstemmed | Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC |
| title_short | Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC |
| title_sort | Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC |
| url | https://dspace.auk.edu.kw/handle/11675/7600 https://doi.org/10.1108/JFRA-04-2019-0055 |