Shedding Light on Voluntary Forward-Looking Information Disclosure: An International Comprehensive Literature Review
The current study aims to review the global body of literature concerning Forward-Looking Information Disclosure (FLID). Previous studies on FLID were categorised and evaluated based on five distinct themes: antecedents, measurements, determinants, characteristics, and consequences. Within this inve...
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| Format: | Article |
| Language: | English English |
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Human Resource Management Academic Research Society (HRMARS)
2023
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| Online Access: | http://umpir.ump.edu.my/id/eprint/39512/1/Shedding%20Light%20on%20Voluntary%20Forward-Looking%20Information%20Disclosure%20%28intro%29.pdf http://umpir.ump.edu.my/id/eprint/39512/12/shedding-light-on-voluntary-forward-looking-information-disclosure-an-international-comprehensive-literature-review.pdf |
| _version_ | 1796996075148541952 |
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| author | Almhuob Muftah, Imad H. Yuserrie, Zainuddin |
| author_facet | Almhuob Muftah, Imad H. Yuserrie, Zainuddin |
| author_sort | Almhuob Muftah, Imad H. |
| collection | UMP |
| description | The current study aims to review the global body of literature concerning Forward-Looking Information Disclosure (FLID). Previous studies on FLID were categorised and evaluated based on five distinct themes: antecedents, measurements, determinants, characteristics, and consequences. Within this investigation, we have recognised methodological concerns, prospects for future research, and implications. The highlighted concerns pertain to the measurements of FLID and the empirical models used in prior studies. Our review uncovers several areas that warrant further investigation. The present study contributes valuable insights to the accounting literature. These insights hold potential implications for researchers, investors, managers, regulatory bodies, and policymakers, as they can aid in improving information quality and promoting greater transparency in annual report narratives. |
| first_indexed | 2024-03-06T13:11:36Z |
| format | Article |
| id | UMPir39512 |
| institution | Universiti Malaysia Pahang |
| language | English English |
| last_indexed | 2024-03-06T13:11:36Z |
| publishDate | 2023 |
| publisher | Human Resource Management Academic Research Society (HRMARS) |
| record_format | dspace |
| spelling | UMPir395122023-12-22T01:42:26Z http://umpir.ump.edu.my/id/eprint/39512/ Shedding Light on Voluntary Forward-Looking Information Disclosure: An International Comprehensive Literature Review Almhuob Muftah, Imad H. Yuserrie, Zainuddin HD28 Management. Industrial Management The current study aims to review the global body of literature concerning Forward-Looking Information Disclosure (FLID). Previous studies on FLID were categorised and evaluated based on five distinct themes: antecedents, measurements, determinants, characteristics, and consequences. Within this investigation, we have recognised methodological concerns, prospects for future research, and implications. The highlighted concerns pertain to the measurements of FLID and the empirical models used in prior studies. Our review uncovers several areas that warrant further investigation. The present study contributes valuable insights to the accounting literature. These insights hold potential implications for researchers, investors, managers, regulatory bodies, and policymakers, as they can aid in improving information quality and promoting greater transparency in annual report narratives. Human Resource Management Academic Research Society (HRMARS) 2023-12 Article NonPeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/39512/1/Shedding%20Light%20on%20Voluntary%20Forward-Looking%20Information%20Disclosure%20%28intro%29.pdf pdf en http://umpir.ump.edu.my/id/eprint/39512/12/shedding-light-on-voluntary-forward-looking-information-disclosure-an-international-comprehensive-literature-review.pdf Almhuob Muftah, Imad H. and Yuserrie, Zainuddin (2023) Shedding Light on Voluntary Forward-Looking Information Disclosure: An International Comprehensive Literature Review. International Journal of Academic Research in Business and Social Sciences (IJARBSS), 13 (12). ISSN 2222-6990. (Published) https://hrmars.com/index.php/IJARBSS/article/view/18969/Shedding-Light-on-Voluntary-Forward-Looking-Information-Disclosure-An-International-Comprehensive-Literature-Review |
| spellingShingle | HD28 Management. Industrial Management Almhuob Muftah, Imad H. Yuserrie, Zainuddin Shedding Light on Voluntary Forward-Looking Information Disclosure: An International Comprehensive Literature Review |
| title | Shedding Light on Voluntary Forward-Looking Information Disclosure: An International Comprehensive Literature Review |
| title_full | Shedding Light on Voluntary Forward-Looking Information Disclosure: An International Comprehensive Literature Review |
| title_fullStr | Shedding Light on Voluntary Forward-Looking Information Disclosure: An International Comprehensive Literature Review |
| title_full_unstemmed | Shedding Light on Voluntary Forward-Looking Information Disclosure: An International Comprehensive Literature Review |
| title_short | Shedding Light on Voluntary Forward-Looking Information Disclosure: An International Comprehensive Literature Review |
| title_sort | shedding light on voluntary forward looking information disclosure an international comprehensive literature review |
| topic | HD28 Management. Industrial Management |
| url | http://umpir.ump.edu.my/id/eprint/39512/1/Shedding%20Light%20on%20Voluntary%20Forward-Looking%20Information%20Disclosure%20%28intro%29.pdf http://umpir.ump.edu.my/id/eprint/39512/12/shedding-light-on-voluntary-forward-looking-information-disclosure-an-international-comprehensive-literature-review.pdf |
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