Effect of voluntary disclosure level, ownership structure and proprietary cost on the return-earnings relation : Singapore evidence.

This study explains how voluntary disclosure activity affects the relationship between current annual return, contemporaneous annual earnings and future earnings, and whether or not management ownership and proprietary cost moderates this relationship.

Bibliographic Details
Main Author: Luo, Shuqing.
Other Authors: Mahmud Hossain
Format: Thesis
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/7542
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author Luo, Shuqing.
author2 Mahmud Hossain
author_facet Mahmud Hossain
Luo, Shuqing.
author_sort Luo, Shuqing.
collection NTU
description This study explains how voluntary disclosure activity affects the relationship between current annual return, contemporaneous annual earnings and future earnings, and whether or not management ownership and proprietary cost moderates this relationship.
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institution Nanyang Technological University
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spelling ntu-10356/75422023-05-19T07:16:26Z Effect of voluntary disclosure level, ownership structure and proprietary cost on the return-earnings relation : Singapore evidence. Luo, Shuqing. Mahmud Hossain Nanyang Business School DRNTU::Business::Accounting::Disclosure DRNTU::Business::Management::Intellectual capital This study explains how voluntary disclosure activity affects the relationship between current annual return, contemporaneous annual earnings and future earnings, and whether or not management ownership and proprietary cost moderates this relationship. Master of Accountancy 2008-09-18T07:47:06Z 2008-09-18T07:47:06Z 2003 2003 Thesis http://hdl.handle.net/10356/7542 Nanyang Technological University application/pdf
spellingShingle DRNTU::Business::Accounting::Disclosure
DRNTU::Business::Management::Intellectual capital
Luo, Shuqing.
Effect of voluntary disclosure level, ownership structure and proprietary cost on the return-earnings relation : Singapore evidence.
title Effect of voluntary disclosure level, ownership structure and proprietary cost on the return-earnings relation : Singapore evidence.
title_full Effect of voluntary disclosure level, ownership structure and proprietary cost on the return-earnings relation : Singapore evidence.
title_fullStr Effect of voluntary disclosure level, ownership structure and proprietary cost on the return-earnings relation : Singapore evidence.
title_full_unstemmed Effect of voluntary disclosure level, ownership structure and proprietary cost on the return-earnings relation : Singapore evidence.
title_short Effect of voluntary disclosure level, ownership structure and proprietary cost on the return-earnings relation : Singapore evidence.
title_sort effect of voluntary disclosure level ownership structure and proprietary cost on the return earnings relation singapore evidence
topic DRNTU::Business::Accounting::Disclosure
DRNTU::Business::Management::Intellectual capital
url http://hdl.handle.net/10356/7542
work_keys_str_mv AT luoshuqing effectofvoluntarydisclosurelevelownershipstructureandproprietarycostonthereturnearningsrelationsingaporeevidence