University of Bahrain
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Firm Specific Characteristics and Voluntary Disclosure: Evidence from Saudi Arabia

Show simple item record Alghamdi, Salim A. 2019-10-02T06:59:07Z 2019-10-02T06:59:07Z 2016-12-01
dc.identifier.issn 2210-1454
dc.description.abstract The purpose of this study is mainly to investigate the association between firm-specific characteristics and voluntary disclosure level in annual reports. Firm-specific factors identified for this study are profitability, firm’s age, firm size, auditor size, leverage, and ownership structure. Voluntary disclosure is measured by using the voluntary disclosure index while firm-specific variables are measured according to numerous proxies utilised by previous studies. Hence, a multiple regression analysis has been employed to identify the relationship. The findings show that the variables which have a positive influence on voluntary disclosure are profitability, firm size, and governmental ownership, while family ownership is found to be negatively associated with voluntary disclosure. The findings have could be helpful to investors, management, regulators and legislators in their attempts to comprehend the important factors influencing voluntary disclosure and to reduce agency problems. en_US
dc.rights Attribution-NonCommercial-NoDerivatives 4.0 International *
dc.rights.uri *
dc.subject firm-specific characteristics en_US
dc.subject voluntary disclosure en_US
dc.subject Saudi Arabia en_US
dc.title Firm Specific Characteristics and Voluntary Disclosure: Evidence from Saudi Arabia en_US
dc.volume Volume 19 en_US
dc.issue Issue 2 en_US
dc.contributor.authorcountry Saudi Arabia en_US
dc.contributor.authoraffiliation Taif University- en_US
dc.source.title The Arab Journal of Accounting en_US

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