نویسندگان
چکیده
کلیدواژهها
عنوان مقاله [English]
This study concerns the examination of the extent of financial statement disclosure and its relationship with certain
characteristics of the firm. It was hypothesized that there is a relationship between the extent of disclosure and: 1) size of the
firm, 2) the ratio of firms' debt to stockholders' equity, 3) net sales, 4) the ratio of net income before tax to net sales, and finally
5) the ratio of net income before tax to stockholders' equity.
To test the research hypotheses, a comprehensive list of items
to be diclosed in published financial statement was developed. Then, independent variables were regressed against the
dependent variable both individually and collectively. It was found that there was a significant relation between the first four of the
five independent variables and the dependent variable. Yet, the last hypothesis dealing with the relationship between full
disclosure and the ratio of net income before tax to stockholders'
equity could not be supported.
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