dc.contributor.author | Alghamdi, Salim A. | |
dc.date.accessioned | 2019-10-02T06:59:07Z | |
dc.date.available | 2019-10-02T06:59:07Z | |
dc.date.issued | 2016-12-01 | |
dc.identifier.issn | 2210-1454 | |
dc.identifier.uri | https://journal.uob.edu.bh:443/handle/123456789/3638 | |
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 | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
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.identifier.doi | http://dx.doi.org/10.12785/AJA/190204 | |
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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