Voluntary disclosure in the annual reports of an emerging country: The case of Qatar

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Author Hossain, Mohammed en_US
Author Hammami, Helmi en_US
Available date 2009-12-24T07:40:48Z en_US
Publication Date 2009-09-19 en_US
Citation Mohammed Hossain, Helmi Hammami, Voluntary disclosure in the annual reports of an emerging country: The case of Qatar, Advances in Accounting, Volume 25, Issue 2, December 2009, Pages 255-265 en_US
URI http://dx.doi.org/10.1016/j.adiac.2009.08.002 en_US
URI http://hdl.handle.net/10576/10439 en_US
Abstract This study sets out to examine empirically the determinants of voluntary disclosure in the annual reports of 25 listed firms of Doha Securities Market (DSM) in Qatar forming approximately 86% of the total firms incorporated in DSM. It also reports the results of the association between company-specific characteristics and voluntary disclosure of the sample companies. A disclosure checklist consisting of 44 voluntary items of information is developed and statistical analysis is performed using multiple regression analysis. The findings indicate that age, size, complexity, and assets-in-place are significant and other variable profitability is insignificant in explaining the level of voluntary disclosure. However, this paper has contributed to the academic literature that firms in the Middle East provide voluntary corporate information which builds a confidence to the investors in general and Qatar in particular. en_US
Language en en_US
Publisher Elsevier Ltd en_US
Subject emerging country en_US
Subject Voluntary disclosure en_US
Subject Advances in Accounting en_US
Title Voluntary disclosure in the annual reports of an emerging country: The case of Qatar en_US
Type Article en_US


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