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EFFECT OF VOLUNTARY DISCLOSURE ON EARNING RESPONSE CONTROLLING FOR PROFITABILITY, LEVERAGE AND SIZE
UNIMAS Review of Accounting and Finance
View Archive Info| Field | Value | |
| Title |
EFFECT OF VOLUNTARY DISCLOSURE ON EARNING RESPONSE CONTROLLING FOR PROFITABILITY, LEVERAGE AND SIZE
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| Creator |
Fah, Cheng Fan
Huei, Tan Suai |
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| Description |
This study aim to investigate the effect of voluntary disclosures on earnings response and company performance in Malaysian listed companies control for profitability, leverage and size.. In the study using disclosure index adopted by Botosan (1997) to measure the scope of voluntary disclosure index; earnings response coefficient (ERC) is measure the regression of abnormal return and unexpected earnings; and company performance such as profitability, leverage and size of company are used in the measurement. The results concluded that voluntary disclosure has positive effect on earning response coefficient (ERC). And the unexpected earnings also have a significant positive effect on earnings response coefficient (ERC). On the other hand, it can explain that expected voluntary disclosure affect to investor reaction.
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| Publisher |
Universiti Malaysia Sarawak
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| Date |
2016-08-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion |
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| Format |
application/pdf
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| Identifier |
http://publisher.unimas.my/ojs/index.php/URAF/article/view/288
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| Source |
UNIMAS Review of Accounting and Finance; Vol 1 No 1 (2016): Special Issue Cociaf 2015
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| Language |
eng
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| Relation |
http://publisher.unimas.my/ojs/index.php/URAF/article/view/288/pdf7
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| Rights |
Copyright (c) 2016 UNIMAS Review of Finance and Accounting
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