Determinants of voluntary comprehensive income disclosure by U.S. firms.

• Main Authors: Liew, Siew Fong., Ng, Su Chian., Wong, Chee Keong.
• Other Authors: Asheq Razaur Rahman
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Public relations::Corporate communication
• Online Access: http://hdl.handle.net/10356/11086
• Institution: Nanyang Technological University

The objective of the study is to empirically examine why firms disclose conprehensive income information. Eight variables, namely, firm size, growth potential, debt/equity ratio, assets-in-place, percentage of non-executive directors, new shares issuance, shareholders concentration and foreign listi...