Firm characteristics and voluntary disclosure of graphs in annual reports of Turkish listed companies

Uyar Ali

33 citations0/0 files storedAFRICAN JOURNAL OF BUSINESS MANAGEMENT

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Financial Reporting and XBRL

Abstract

The purpose of this study is to investigate the association between firm characteristics and the voluntary disclosure level of graphs in annual reports of Turkish companies listed on the Istanbul Stock Exchange (ISE). The firm characteristics used in the study are auditor size, ownership structure, firm performance (profitability), and firm size. The methodology of the study is content analysis of annual reports of the corporations listed on the ISE-100 Index for the year 2006. The results of univariate and multivariate analyses indicated that firm size, and auditor size has significant positive association with voluntary disclosure level of graphs. On the other hand, profitability and ownership structure do not have any significant association with graphical disclosure level. Key words: Graphs, annual reports, auditor size, ownership structure, firm size, profitability, voluntary disclosure, Turkey.

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References

2004Additions to corporate boards: the effect of gender 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 2008Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies 1971An Empirical Analysis of the Quality of Corporate Financial Disclosure.2002VOLUNTARY DISCLOSURE OF ACCOUNTING RATIOS IN THE UK 1995Voluntary Disclosure in the Annual Reports of New Zealand Companies

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