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

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

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dc.contributor.author Hossain, Mohammed
dc.contributor.author Hammami, Helmi
dc.date.accessioned 2009-12-24T07:40:48Z
dc.date.available 2009-12-24T07:40:48Z
dc.date.issued 2009-09-19
dc.identifier.citation Volume 25, Issue 2, December 2009, Pages 255-265 en_US
dc.identifier.uri uri:http://dx.doi.org/10.1016/j.adiac.2009.08.002
dc.identifier.uri http://hdl.handle.net/10576/10439
dc.description.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
dc.language.iso en en_US
dc.publisher Elsevier Ltd en_US
dc.subject emerging country en_US
dc.subject Voluntary disclosure en_US
dc.subject Advances in Accounting en_US
dc.title Voluntary disclosure in the annual reports of an emerging country: The case of Qatar en_US
dc.type Article en_US

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