Disclosure practices and accounting policy choices of listed companies in Singapore.
This paper examines the disclosure practices required by the first ten relevant SAS in companies’ financial statements as at December 31, 2000. It further explores the relationship between firm size, industry-type, auditor-type and corporate disclosure level, and the impact of leverage, firm size an...
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/8440 |
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| Institution: | Nanyang Technological University |
| Summary: | This paper examines the disclosure practices required by the first ten relevant SAS in companies’ financial statements as at December 31, 2000. It further explores the relationship between firm size, industry-type, auditor-type and corporate disclosure level, and the impact of leverage, firm size and profitability on choice of accounting methods. |
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