The impact of size, profitability and industry type on voluntary disclosure : a Singapore perspective.
In 1998, the Singapore government adopted the Corporate Finance Committee reccommendation to shift from a merit-based regulatory system to a predominately disclosure-based regime. In other words, the responisbility for proper corporate disclosure lies with the companies. There are also plans to make...
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Format: | Theses and Dissertations |
Language: | English |
Published: |
2009
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Online Access: | http://hdl.handle.net/10356/20194 |
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Institution: | Nanyang Technological University |
Language: | English |
Summary: | In 1998, the Singapore government adopted the Corporate Finance Committee reccommendation to shift from a merit-based regulatory system to a predominately disclosure-based regime. In other words, the responisbility for proper corporate disclosure lies with the companies. There are also plans to make disclosure a statutory obligation. |
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