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Книга ISBN13 9783659442803 - The voluntary disclosure of financial statements (Antonio Chirico and Bassam Baroma) в магазинах, библиотеках и электронных библиотеках с он-лайн чтением

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Название: The voluntary disclosure of financial statements
The objective of our work is to examine the relationship between the level of forward-looking disclosure and firm characteristics (structured-related variables, performance-related variables, and market-related variables)for the period 2008-2010. The results show that firm size and audit firm size were significantly (in all the three years) with the level of forward-looking disclosure. Firm age was also significantly only in the year 2008 and with insignificant in years 2009 and 2010. While, profitability (measured by earning per share) and liquidity ratio were significantly in the years 2009 and 2010, and insignificantly only in the year 2008 with the level of forward-looking disclosure. However, leverage, ownership dispersion, profitability (measured by return equity ratio) and industry type variables were found insignificantly associated with the level of forward-looking information disclosed in the annual reports for all the three years.
Авторы: Antonio Chirico and Bassam Baroma
Издательство: LAP Lambert Academic Publishing
Год: 2013
Местонахождение: OZON.ru
ISBN: 9783659442803


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10 января 2015 года: Запуск базы ISBN10 и ISBN13

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