Effect of voluntary disclosure level, ownership structure and proprietary cost on the return-earnings relation : Singapore evidence.

Effect of voluntary disclosure level, ownership structure and proprietary cost on the return-earnings relation : Singapore evidence.

This study explains how voluntary disclosure activity affects the relationship between current annual return, contemporaneous annual earnings and future earnings, and whether or not management ownership and proprietary cost moderates this relationship.

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Bibliographic Details
Main Author: Luo, Shuqing.
Other Authors: Mahmud Hossain
Format: Theses and Dissertations
Published: 2008
Subjects:
DRNTU::Business::Accounting::Disclosure
DRNTU::Business::Management::Intellectual capital
Online Access:http://hdl.handle.net/10356/7542
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Institution: Nanyang Technological University
Description
Summary:This study explains how voluntary disclosure activity affects the relationship between current annual return, contemporaneous annual earnings and future earnings, and whether or not management ownership and proprietary cost moderates this relationship.

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