“A proposed Approach to Measure the Impact of Firm's Operational Characteristics on Expanding of the level of Voluntary Disclosure in The Financial Reports"

Research Abstract

Accounting disclosure is influenced by many factors, most notably the characteristics of the company. The level of disclosure varies according to the characteristics of the company, including the size of the company, the type of industry, the profitability of the company, the degree of leverage, the characteristics of the dominant ownership structure, in foreign stock exchanges. The results of some previous studies confirmed that the level of selective disclosure is influenced by the nature of the company's characteristics, as it differs in large companies from small or medium companies, as well as with the other characteristics of the company.

Research Keywords

voluntry Disclosure