Voluntary disclosure regime and its motivating factors

• Main Authors: Chai, Ping Fong, Tan, Ching Fen, Lui, Yun Jing
• Other Authors: Tan, Clement Kai Guan
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Disclosure
• Online Access: http://hdl.handle.net/10356/8246
• Institution: Nanyang Technological University

We investigated the features of companies listed on the Singapore Stock Exchange that provided voluntary disclosures. In addition, we compared the difference in the voluntary disclosure index of companies audited by the big-5 Audit firms. Finally, we also investigated the managerial motivating facto...