Determinants of voluntary financial disclosure by Singapore firms in comparison to U.S. firms
The objective of this study is to examine firm-related factors which influence the extent of voluntary disclosure in annual reports of Singapore companies and ascertain whether their disclosure and influencing factors vary from similar sized U.S companies. In this study, the expectations are based p...
Saved in:
| Main Authors: | , , |
|---|---|
| Other Authors: | |
| Format: | Final Year Project |
| Published: |
2008
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/11623 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Nanyang Technological University |
| Summary: | The objective of this study is to examine firm-related factors which influence the extent of voluntary disclosure in annual reports of Singapore companies and ascertain whether their disclosure and influencing factors vary from similar sized U.S companies. In this study, the expectations are based primarily on the agency theory. The annual reports of sixty firms listed on the Stock Exchange of Singapore and New York Stock Exchange were used for the analysis. |
|---|