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dc.contributor.authorHossain, Mohammed
dc.contributor.authorHammami, Helmi
dc.contributor.editorPhilip Reckers and J. Timothy Sale
dc.date.accessioned2017-05-03T15:59:13Z
dc.date.available2017-05-03T15:59:13Z
dc.date.issued2009
dc.date.modified2012-02-13T05:03:21Z
dc.identifier.issn08826110
dc.identifier.doi10.1016/j.adiac.2009.08.002
dc.identifier.urihttp://hdl.handle.net/10072/42452
dc.description.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.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherElsevier
dc.publisher.placeUnited States
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom255
dc.relation.ispartofpageto265
dc.relation.ispartofissue2
dc.relation.ispartofjournalAdvances in Accounting
dc.relation.ispartofvolume25
dc.rights.retentionY
dc.subject.fieldofresearchAccounting, Auditing and Accountability not elsewhere classified
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode150199
dc.subject.fieldofresearchcode1501
dc.titleVoluntary disclosure in the annual reports of an emerging country: The case of Qatar
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2009
gro.hasfulltextNo Full Text
gro.griffith.authorHossain, Mohammed


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