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Determinants of corporate voluntary disclosure in a transition economy

Corporate voluntary disclosure becomes a burning issue in the literature of accounting throughout the last two decades. The study aims to explore the most crucial determinants that influence corporate voluntary disclosure in a transition economy. A cross-sectional study based on the pharmaceutical a...

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Main Authors: Masum, Mofijul Hoq, Abdul Latiff, Ahmed Razman, Osman, Mohammad Noor Hisham
Format: Article
Language:English
Published: Business Perspectives 2020
Online Access:http://psasir.upm.edu.my/id/eprint/88393/1/ABSTRACT.pdf
http://psasir.upm.edu.my/id/eprint/88393/
https://www.businessperspectives.org/index.php/journals/problems-and-perspectives-in-management/issue-365/determinants-of-corporate-voluntary-disclosure-in-a-transition-economy
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spelling my.upm.eprints.883932021-12-29T03:19:16Z http://psasir.upm.edu.my/id/eprint/88393/ Determinants of corporate voluntary disclosure in a transition economy Masum, Mofijul Hoq Abdul Latiff, Ahmed Razman Osman, Mohammad Noor Hisham Corporate voluntary disclosure becomes a burning issue in the literature of accounting throughout the last two decades. The study aims to explore the most crucial determinants that influence corporate voluntary disclosure in a transition economy. A cross-sectional study based on the pharmaceutical and chemical companies listed in the Dhaka Stock Exchange is conducted to reconnoiter the crucial determinants affecting the voluntary disclosure. Based on the agency theory, stakeholder theory, and previous literature, the determinants are selected. An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure. It is found that firm leverage and firm liquidity are the key determinants that significantly influence the corporate voluntary disclosure in a transition economy. In contrast, no significant positive association is found between voluntary disclosure and board size. In additon, it is also found that market category significantly influences voluntary disclosure with an inverse direction. This study has important implications for both the corporate people and the regulatory bodies of the transition economy. The study also helps various stakeholders of the transition economy – Bangladesh, in designing their strategies regarding the most significant determinants of voluntary disclosure. Business Perspectives 2020 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/88393/1/ABSTRACT.pdf Masum, Mofijul Hoq and Abdul Latiff, Ahmed Razman and Osman, Mohammad Noor Hisham (2020) Determinants of corporate voluntary disclosure in a transition economy. Problems and Perspectives in Management, 18 (4). 130 - 141. ISSN 1727-7051; ESSN: 1810-5467 https://www.businessperspectives.org/index.php/journals/problems-and-perspectives-in-management/issue-365/determinants-of-corporate-voluntary-disclosure-in-a-transition-economy 10.21511/ppm.18(4).2020.12
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description Corporate voluntary disclosure becomes a burning issue in the literature of accounting throughout the last two decades. The study aims to explore the most crucial determinants that influence corporate voluntary disclosure in a transition economy. A cross-sectional study based on the pharmaceutical and chemical companies listed in the Dhaka Stock Exchange is conducted to reconnoiter the crucial determinants affecting the voluntary disclosure. Based on the agency theory, stakeholder theory, and previous literature, the determinants are selected. An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure. It is found that firm leverage and firm liquidity are the key determinants that significantly influence the corporate voluntary disclosure in a transition economy. In contrast, no significant positive association is found between voluntary disclosure and board size. In additon, it is also found that market category significantly influences voluntary disclosure with an inverse direction. This study has important implications for both the corporate people and the regulatory bodies of the transition economy. The study also helps various stakeholders of the transition economy – Bangladesh, in designing their strategies regarding the most significant determinants of voluntary disclosure.
format Article
author Masum, Mofijul Hoq
Abdul Latiff, Ahmed Razman
Osman, Mohammad Noor Hisham
spellingShingle Masum, Mofijul Hoq
Abdul Latiff, Ahmed Razman
Osman, Mohammad Noor Hisham
Determinants of corporate voluntary disclosure in a transition economy
author_facet Masum, Mofijul Hoq
Abdul Latiff, Ahmed Razman
Osman, Mohammad Noor Hisham
author_sort Masum, Mofijul Hoq
title Determinants of corporate voluntary disclosure in a transition economy
title_short Determinants of corporate voluntary disclosure in a transition economy
title_full Determinants of corporate voluntary disclosure in a transition economy
title_fullStr Determinants of corporate voluntary disclosure in a transition economy
title_full_unstemmed Determinants of corporate voluntary disclosure in a transition economy
title_sort determinants of corporate voluntary disclosure in a transition economy
publisher Business Perspectives
publishDate 2020
url http://psasir.upm.edu.my/id/eprint/88393/1/ABSTRACT.pdf
http://psasir.upm.edu.my/id/eprint/88393/
https://www.businessperspectives.org/index.php/journals/problems-and-perspectives-in-management/issue-365/determinants-of-corporate-voluntary-disclosure-in-a-transition-economy
_version_ 1724075505208000512
score 13.211869

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