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 ______    _    _    __   __   _    _     ______  
|      \\ | || | ||  \ \\/ // | || | ||  /_____// 
|  --  // | || | ||   \   //  | || | ||  `____ `  
|  --  \\ | \\_/ ||   / . \\  | \\_/ ||  /___//   
|______//  \____//   /_//\_\\  \____//   `__ `    
`------`    `---`    `-`  --`   `---`    /_//     
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Text this: Effect of voluntary disclosure level, ownership structure and proprietary cost on the return-earnings relation : Singapore evidence.