Firm characteristics and voluntary disclosure of non-financial and strategic information.

• Main Authors: Ng, Alicia Shan Shan., Tan, Wee Khim., Toh, Yi Hui.
• Other Authors: Tan, Clement Kai Guan
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Disclosure
• Online Access: http://hdl.handle.net/10356/9266
• Institution: Nanyang Technological University

This paper examines how various firm characteristics affect the voluntary disclosure of non-financial and strategic information of publicly listed companies incorporated in Singapore. Eleven firm characteristics were being analyzed, namely, firm size, asset structure, financial leverage, industry, a...