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AuthorHossain, Mohammed
AuthorHammami, Helmi
Available date2009-12-24T07:40:48Z
Publication Date2009-09-19
Publication NameAdvances in Accounting
CitationMohammed 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
AbstractThis 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.
PublisherElsevier Ltd
Subjectemerging country
SubjectVoluntary disclosure
SubjectAdvances in Accounting
TitleVoluntary disclosure in the annual reports of an emerging country: The case of Qatar

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