Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies

• Main Authors: Abdulrahman Anam , Ousama, Abdul Hamid, Fatima
• Format: Article
• Language: English
• Published: Malaysian Accountancy Research and Education Foundation 2010
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/12248/1/Factor_influencing_fatima.pdf; http://irep.iium.edu.my/12248/; http://ari.uitm.edu.my/images/stories/Journals/MAR/mar9-1-5.pdf
• Institution: Universiti Islam Antarabangsa Malaysia

The objective of the current study is to examine the relationship between the extent of voluntary disclosure (i.e. overall, conventional and Islamic disclosure items) and firm-specific characteristics (i.e. size, ownership structure, audit firm and industry) of Shariah Approved Companies (ShAC). The...