Relationship between voluntary disclosures & ownership structure : evidence from Singapore.

• Main Authors: Chua, Julie Ching Ching., Tan, Alvin Yean Yong., Tay, Jacqueline Chiew Jin.
• Other Authors: Mahmud Hossain
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Disclosure
• Online Access: http://hdl.handle.net/10356/9318
• Institution: Nanyang Technological University

This study investigates the relationship between ownership structure and the extent of voluntary disclosures of 203 companies listed on the SGX. In addition, we consider whether proprietary cost and regulation moderate the relationship between the level of voluntary disclosure and ownership structur...