Determinants of voluntary comprehensive income disclosure by U.S. firms.
The objective of the study is to empirically examine why firms disclose conprehensive income information. Eight variables, namely, firm size, growth potential, debt/equity ratio, assets-in-place, percentage of non-executive directors, new shares issuance, shareholders concentration and foreign listi...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/11086 |