The Association Between Firm Characteristics and Corporate Financial Disclosures: Evidence From UAE Companies
The quality of information disclosed in corporate annual reports has received a great deal of attention in the last four decades, mostly in developed countries. The relationship between the extent/quality of disclosure in corporate annual reports and the characteristics of the firm has been extensively examined in the literature. Most of the studies in this area have used an index methodology, which is based on developing a general index and relating it to a number of explanatory variables (e.g., asset size, number of shareholders, profitability, listing status) in order to explain cross-sectional variation in the extent of disclosure in such corporate annual reports.
Corporate Governance and Development
Definitions of corporate governance vary widely. They tend to fall into two categories. The first set of definitions concerns itself with a set of behavioral patterns: that is, the actual behavior of corporations, in terms of such measures as performance, efficiency, growth, financial structure, and treatment of shareholders and other stakeholders. The second set concerns itself with the normative
