search query: @indexterm COMPANY REPORTS / total: 363
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| Author: | Ahmed, K. Courtis, J. |
| Title: | Associations between corporate characteristics and disclosure levels in annual reports: a meta-analysis |
| Journal: | British Accounting Review
1999 : MAR, VOL. 31:1, p. 35-61 |
| Index terms: | ACCOUNTING UNITED KINGDOM COMPANY REPORTS |
| Language: | eng |
| Abstract: | Accounting researchers have investigated associations between corporate characteristics and disclosures in corporate annual reports since 1961. Findings have consistently shown corporate size and listing status to be significantly associated with disclosure levels, while mixed results have been reported for leverage, profitability, and audit fir size. The purpose of the present paper is to integrate prior disclosure studies and to identify the underlying factors that moderate the apparent variation in results. |
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