Determinants of voluntary non-financial disclosures in annual reports of listed companies in Singapore.
This study identifies and examines the firm-specific determinants drawn from agency theory that influence the voluntary disclosure of non-financial information by Singapore listed companies. This study finds that technology, growth opportunities, size, auditor, number of non-executive directors and...
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| Format: | Theses and Dissertations |
| Language: | English |
| Published: |
2008
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| Online Access: | http://hdl.handle.net/10356/7373 |
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| Institution: | Nanyang Technological University |
| Language: | English |
| Summary: | This study identifies and examines the firm-specific determinants drawn from agency theory that influence the voluntary disclosure of non-financial information by Singapore listed companies. This study finds that technology, growth opportunities, size, auditor, number of non-executive directors and leverage help explain variations in voluntary disclosure of non-financial information. High technology companies disclose more non-financial information, but only up to a certain point, as perhaps further disclosure might put them at a competitive disadvantage. The association between growth opportunities and non-financial disclosure was in the opposite direction to that predicted. |
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