The value relevance of extent and sophistication of voluntary disclosure.

• Main Authors: Foo, Yin Ling., Seow, Chin Woon., Tan, Sharon Pei Hoon.
• Other Authors: Asheq Razaur Rahman
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Disclosure
• Online Access: http://hdl.handle.net/10356/11428
• Institution: Nanyang Technological University

This paper examines the value relevance of voluntary disclosure. Disclosure has 3 features: content, sophistication of presentation and quality. We examine the content and sophistication of presentation of 100 Fortune 1000 (U.S) firms. For examining the content or amount of voluntary disclosure made...