Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/7373
Title: Determinants of voluntary non-financial disclosures in annual reports of listed companies in Singapore.
Authors: Chew, Julia Alexis Li Lian.
Keywords: DRNTU::Business::Accounting::Disclosure
Issue Date: 2000
Abstract: This study identifies and examines the firm-specific determinants drawn from agency theory that influence the voluntary disclosure of non-financial information by Singapore listed companies. This study finds that technology, growth opportunities, size, auditor, number of non-executive directors and leverage help explain variations in voluntary disclosure of non-financial information. High technology companies disclose more non-financial information, but only up to a certain point, as perhaps further disclosure might put them at a competitive disadvantage. The association between growth opportunities and non-financial disclosure was in the opposite direction to that predicted.
URI: http://hdl.handle.net/10356/7373
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
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