The Determinants of Forward-looking Information Disclosure

Khalid Al‐Khatib

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

Abstract

The main objective of this paper is to empirically establish the level of forward-looking information disclosure in companies listed on the Jordanian stock exchange and further to establish the determinants of forward-looking information disclosure. This information will assist company shareholders to make informed decision bout the company's future performance. The level of will be determined by extracting financial and other information using company annual reports. Disclosure index methodology was adopted, that is awarding one for a disclosed item and zero if undisclosed. Five variables are employed to establish the level forward-looking information disclosure; these are sector type (manufacturing and services), company size, leverage, profitability, and auditor type (with or without international affiliation).

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References

1980Agency Problems and the Theory of the Firm 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations 2003Corporate governance and voluntary disclosure 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms 1994The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain 1995The determinants of voluntary financial disclosure by Swiss listed companies 2004A framework for the analysis of firm risk communication

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