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.
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Format: | Thesis |
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2008
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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. |
first_indexed | 2024-10-01T05:54:21Z |
format | Thesis |
id | ntu-10356/7542 |
institution | Nanyang Technological University |
last_indexed | 2024-10-01T05:54:21Z |
publishDate | 2008 |
record_format | dspace |
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 |