Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: The case of Kuwait
This paper examines the relationship between corporate disclosure and firm performance for the case of listed companies in the Kuwait Stock Exchanges (KSE). Our sample contains 51 non-financial firms that represent 42% of the total number of listed companies in Kuwait. The empirical results show that the linear relationship between aggregate, mandatory and voluntary disclosure and firm performance is not significant, while there is strong evidence for nonlinear relationship between the disclosure types and firm performance proxies. Specifically, we found strong evidence of U-shaped relationship between corporate disclosure and firm performance. Moreover, we found that the relationship between disclosure and firm performance is not governed by the firm size variable.
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Hossain, Mohammed ( EuroJournals Publishing, Inc. , 2008 , Article)This study is an empirical investigation of the extent of both mandatory and voluntary disclosure by listed banking companies in India. It also reports the results of the association between company-specific attributes and ...
Dawd I. ( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: The purpose of this paper is to evaluate the mandatory and voluntary disclosure practice and its determinants in Kuwait, an emerging market that applies International Financial Reporting Standards (IFRS). ...
Environmental Disclosure And Its Impact On Firm Value And Cost Of Capital: The Case Of Gcc Listed Chemical And Petro-Chemical Sector Abdul Jaleel, Farasha (2018 , Master Thesis)Environmental sustainability and disclosure are widely debated branches of Corporate Social Responsibility (CSR) in today’s corporate world. The concern is much wider among the environmentally sensitive industries. ...