Voluntary Disclosure Level and Company-Specific Characteristics : The Case of Palestinian Listed Companies

Voluntary Disclosure Level and Company-Specific Characteristics : The Case of Palestinian Listed Companies

Many studies have examined the relationship between company`s characteristics and the level of disclosure in both developed and developing countries that enjoyed political and economic stability. This study aims to examine the influence of some firm characteristics which include firm size, debt rati...

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Main Author: Qeshta, Mohammed H. M.
Format: Thesis
Language:eng
Published: 2009
Subjects:
HD28-70 Management
Industrial Management
Online Access:https://etd.uum.edu.my/3633/1/s88216.pdf
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id my-uum-etd.3633
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
advisor Ahmad, Norafifah
topic HD28-70 Management
Industrial Management
spellingShingle HD28-70 Management
Industrial Management
Qeshta, Mohammed H. M.
Voluntary Disclosure Level and Company-Specific Characteristics : The Case of Palestinian Listed Companies
description Many studies have examined the relationship between company`s characteristics and the level of disclosure in both developed and developing countries that enjoyed political and economic stability. This study aims to examine the influence of some firm characteristics which include firm size, debt ratio, firm age, profit margin, return on equity, liquidity, and industry type - and voluntary disclosure level of Palestinian companies which work under unstable political and economic circumstances. For the purpose of this study, 24 non-financial companies-forming approximately 66.7 percent of the total firms listed in Palestine stock exchange- are chosen from Palestine stock exchange. Data are drawn from annual reports of these companies for a period of two years 2006 and 2007. By using correlation and regression analysis, the results support all hypotheses except hypotheses No3 and 6. The study found that, except firm age, all variables are related positively with disclosure level by non financial companies listed in Palestine stock exchange.
format Thesis
qualification_name masters
qualification_level Master's degree
author Qeshta, Mohammed H. M.
author_facet Qeshta, Mohammed H. M.
author_sort Qeshta, Mohammed H. M.
title Voluntary Disclosure Level and Company-Specific Characteristics : The Case of Palestinian Listed Companies
title_short Voluntary Disclosure Level and Company-Specific Characteristics : The Case of Palestinian Listed Companies
title_full Voluntary Disclosure Level and Company-Specific Characteristics : The Case of Palestinian Listed Companies
title_fullStr Voluntary Disclosure Level and Company-Specific Characteristics : The Case of Palestinian Listed Companies
title_full_unstemmed Voluntary Disclosure Level and Company-Specific Characteristics : The Case of Palestinian Listed Companies
title_sort voluntary disclosure level and company-specific characteristics : the case of palestinian listed companies
granting_institution Universiti Utara Malaysia
granting_department College of Business (COB)
publishDate 2009
url https://etd.uum.edu.my/3633/1/s88216.pdf
_version_ 1747827615982419968
spelling my-uum-etd.36332013-11-11T01:11:37Z Voluntary Disclosure Level and Company-Specific Characteristics : The Case of Palestinian Listed Companies 2009 Qeshta, Mohammed H. M. Ahmad, Norafifah College of Business (COB) College Of Business HD28-70 Management. Industrial Management Many studies have examined the relationship between company`s characteristics and the level of disclosure in both developed and developing countries that enjoyed political and economic stability. This study aims to examine the influence of some firm characteristics which include firm size, debt ratio, firm age, profit margin, return on equity, liquidity, and industry type - and voluntary disclosure level of Palestinian companies which work under unstable political and economic circumstances. For the purpose of this study, 24 non-financial companies-forming approximately 66.7 percent of the total firms listed in Palestine stock exchange- are chosen from Palestine stock exchange. Data are drawn from annual reports of these companies for a period of two years 2006 and 2007. By using correlation and regression analysis, the results support all hypotheses except hypotheses No3 and 6. The study found that, except firm age, all variables are related positively with disclosure level by non financial companies listed in Palestine stock exchange. 2009 Thesis https://etd.uum.edu.my/3633/ https://etd.uum.edu.my/3633/1/s88216.pdf text eng validuser http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000337016 masters masters Universiti Utara Malaysia Ahmed, K (1996). ‘Disclosure Policy Choice and Corporate Characteristics: A Study of Bangladesh’, Asia-Pacific Journal of Accounting, Vol. 3, No. 1, June, pp. 183–203. Ahmed, K. & Nicholls, D. (1994). 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