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Title: Determinants of voluntary comprehensive income disclosure by U.S. firms.
Authors: Liew, Siew Fong.
Ng, Su Chian.
Wong, Chee Keong.
Keywords: DRNTU::Business::Public relations::Corporate communication
Issue Date: 2000
Abstract: The objective of the study is to empirically examine why firms disclose conprehensive income information. Eight variables, namely, firm size, growth potential, debt/equity ratio, assets-in-place, percentage of non-executive directors, new shares issuance, shareholders concentration and foreign listing are hypothesized. Results indicate that firm size and growth potential are significant determinants. Results also indicate that the disclosure of comprehensive income is demand driven rather than supply driven as firms disclosed the relevant information only to satisfy the needs of specific standards in place prior to the comprehensive income standard being promulgated.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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