Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies

The objective of the current study is to examine the relationship between the extent of voluntary disclosure (i.e. overall, conventional and Islamic disclosure items) and firm-specific characteristics (i.e. size, ownership structure, audit firm and industry) of Shariah Approved Companies (ShAC). The...

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Main Authors:	Abdulrahman Anam , Ousama, Abdul Hamid, Fatima
Format:	Article
Language:	English
Published:	Malaysian Accountancy Research and Education Foundation 2010
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/12248/ http://irep.iium.edu.my/12248/ http://irep.iium.edu.my/12248/1/Factor_influencing_fatima.pdf

id	iium-12248
recordtype	eprints
spelling	iium-122482011-12-22T13:16:42Z http://irep.iium.edu.my/12248/ Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies Abdulrahman Anam , Ousama Abdul Hamid, Fatima HF5601 Accounting. Bookkeeping The objective of the current study is to examine the relationship between the extent of voluntary disclosure (i.e. overall, conventional and Islamic disclosure items) and firm-specific characteristics (i.e. size, ownership structure, audit firm and industry) of Shariah Approved Companies (ShAC). The study used a disclosure index, consisting of 59 items, to measure the extent of voluntary disclosure. The data were collected from the 2003 annual reports of the top 50 ShAC. The main statistical tests conducted were: descriptive statistics, correlation and regression. Generally, the results show that firm size is statistically associated with the extent of voluntary disclosure in all three categories. Whereas, the ownership structure is significant with overall and conventional voluntary disclosure, but the type of audit firm is significant with the overall and Islamic voluntary disclosure. Moreover, regression results indicate that non-manufacturing ShAC seem to voluntarily disclose more Islamic items than manufacturing companies. Malaysian Accountancy Research and Education Foundation 2010 Article PeerReviewed application/pdf en http://irep.iium.edu.my/12248/1/Factor_influencing_fatima.pdf Abdulrahman Anam , Ousama and Abdul Hamid, Fatima (2010) Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies. Malaysian Accounting Review, 9 (1). pp. 85-103. ISSN 1675-4077 http://ari.uitm.edu.my/images/stories/Journals/MAR/mar9-1-5.pdf
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Abdulrahman Anam , Ousama Abdul Hamid, Fatima Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies
description	The objective of the current study is to examine the relationship between the extent of voluntary disclosure (i.e. overall, conventional and Islamic disclosure items) and firm-specific characteristics (i.e. size, ownership structure, audit firm and industry) of Shariah Approved Companies (ShAC). The study used a disclosure index, consisting of 59 items, to measure the extent of voluntary disclosure. The data were collected from the 2003 annual reports of the top 50 ShAC. The main statistical tests conducted were: descriptive statistics, correlation and regression. Generally, the results show that firm size is statistically associated with the extent of voluntary disclosure in all three categories. Whereas, the ownership structure is significant with overall and conventional voluntary disclosure, but the type of audit firm is significant with the overall and Islamic voluntary disclosure. Moreover, regression results indicate that non-manufacturing ShAC seem to voluntarily disclose more Islamic items than manufacturing companies.
format	Article
author	Abdulrahman Anam , Ousama Abdul Hamid, Fatima
author_facet	Abdulrahman Anam , Ousama Abdul Hamid, Fatima
author_sort	Abdulrahman Anam , Ousama
title	Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies
title_short	Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies
title_full	Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies
title_fullStr	Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies
title_full_unstemmed	Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies
title_sort	factors influencing voluntary disclosure: empirical evidence from shariah approved companies
publisher	Malaysian Accountancy Research and Education Foundation
publishDate	2010
url	http://irep.iium.edu.my/12248/ http://irep.iium.edu.my/12248/ http://irep.iium.edu.my/12248/1/Factor_influencing_fatima.pdf
first_indexed	2023-09-18T20:21:30Z
last_indexed	2023-09-18T20:21:30Z
_version_	1777408137058320384

Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies

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